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K2:N16{=OFFSET($A$1,SMALL(IF($A$2:$A$16=LOOKUP("嫻",$I$2:$I2),ROW($1:$15),99),SUM(N(COUNTIF(OFFSET($I$2,,,ROW($1:1)),"<>")=COUNTIF($I$2:$I2,"<>")))),MATCH(K$1,$1:$1,)-1)&""

改M2:M16=IF(K2="","",LOOKUP(9^9,J$2:J2)*L2)

O2:O16=IF(K2="","",M2*N2)