拆分金額明細 依人數 (13101)

F2:G14{=INDEX(B:B,SMALL(IF($B$2:$B$6>=COLUMN($A:$I),ROW($2:$6),99),ROW(A1)))&""

H2:H14=IF(F2="","",VLOOKUP(G2,C:D,2,)/F2)