判斷是否偏差过大 (10741)

O2=IF(ABS(VLOOKUP(L2,A:J,MATCH(N2,$2:$2,),)-M2)>=3,"是","否")

另解=IF(ABS(INDEX($B$3:$J$6,MATCH(L2,$A$3:$A$6,),MATCH(N2,$B$2:$J$2,))-M2)>=3,"是","否")

另解=IF(ABS(SUMPRODUCT((0&B$3:J$6)*(A$3:A$6=L2)*(B$2:J$2=N2))-M2)>=3,"是","否")