拆分 多出指定數 (12811)

M4:N4 下拉 {=INDEX(B:B,SMALL(IF(ROUNDUP($D$4:$D$9/$F$2,)>=COLUMN($A:$Z),ROW($4:$9),99),ROW(A1)))&""

O4=IF(M4="","",MIN(LOOKUP(1,0/(B$4:B$9=M4)/($C$4:$C$9=N4),D$4:D$9)-COUNTIFS(M$3:M3,M4,N$3:N3,N4)*F$2,F$2))