先進先出 計算成本 (12987)

C2{=SUM(FREQUENCY(ROW(OFFSET(A$1,SUM(B$1:B1),,B2)),SUBTOTAL(9,OFFSET(G$2,,,ROW($1:$8))))*IFERROR(H$2:H$10/G$2:G$10,))

另解{=SUM(IFERROR(FREQUENCY(ROW(OFFSET(A$1,SUM(B$1:B1),,B2)),SUMIFS(G:G,F:F,"<="&F$2:F$9,F:F,"<="&A2))*(H$2:H$10/G$2:G$10),))