統計到合計非空白處之上 (12664)

F2=SUMPRODUCT((ROW($2:$21)<LOOKUP(1,0/(A$2:A$21="合計")/(C$2:C$21<>""),ROW($2:$21)))*C$2:C$21*(B$2:B$21=E2))

另解=SUMIF(INDIRECT("B1:B"&LOOKUP(1,0/(A$2:A$21="合計")/(C$2:C$21<>""),ROW($2:$21))),E2,C$1)