值 >50 次數 隱藏 不計 (9846)

F2=SUMPRODUCT(SUBTOTAL(103,OFFSET(B$1,ROW($2:$30)-1,))*(C$2:C$30>50)*(B$2:B$30=E2))

G2=SUMPRODUCT((B$2:B$16=E2)*(C$2:C$16>50))