整欄各種計算 分別計算 (12798)

C4=IF(B4="合計",SUMIF(B$2:B3,"小計",C$2:C3)-SUMIF(B$2:B3,"合計",C$2:C3),IF(B4="總計",SUMIF(B$2:B3,"合計",C$2:C3),SUM(OFFSET(C3,,,LOOKUP(1,0/(B$1:B3<>""),ROW($1:3))-ROW()+1))))

C4複製到 C欄對應B欄非空到 C21

C22=C21/COUNTIF(B2:B21,"")