計算指定欄位 (12209)

N2=SUM(B2:C2,F2,I2:L2)

O2=N2/COUNT(B2:C2,F2,I2:L2)

Q2=SUMIF(B$1:L$1,"V",B2:L2)

R2=Q2/COUNTIFS(B$1:L$1,"V",B2:L2,">0")