如何分攤費用到特定品項 (11695)

F2:I8{=IFERROR(IF(COUNTIF(OFFSET($N$1,MATCH($A2&F$1,$K$2:$K$7&$L$2:$L$7,),,,3),$B2),"",SUMIFS($M:$M,$K:$K,$A2,$L:$L,F$1)*$D2/SUM($D$2:$D$8*($A$2:$A$8=$A2)*(COUNTIF(OFFSET($N$1,MATCH($A2&F$1,$K$2:$K$7&$L$2:$L$7,),,,3),$B$2:$B$8)=0))),"")