最高業績縣市(合併格)與數值 依組別 (12791)

R2:U3{=LOOKUP(1,0/(RIGHT(MAX(($B$2:$B$29=$Q$3)*N(+C$2:C$29)/1%+ROW($2:$29)),2)-ROW($2:$29)>=0)/(IF(ROW(A1)=1,$A$1:$A$29,C$2:C$29)>0),IF(ROW(A1)=1,$A$1:$A$29,C$2:C$29))