拆成行 依学员數 (10005)

J3:O17{=OFFSET(A$1,SMALL(IF(LEN($G$2:$G$5)-LEN(SUBSTITUTE($G$2:$G$5,",",))+1>=COLUMN($A:$I),$A$2:$A$5,99),ROW(A1)),)&""

P3:P17=IF(N3="","",TRIM(MID(SUBSTITUTE(SUBSTITUTE(VLOOKUP(N3,E:G,3,)," ",),",",REPT(" ",99)),COUNTIF(N$3:N3,N3)*99-98,99)))