合併格 統計格數 (13235)

G1=SUMPRODUCT(ISNUMBER(0/(FIND(LOOKUP(ROW($1:$98),ROW($1:$98)/(C$2:C$99<>""),C$2:C$99),E1)=1))*(B$2:B$99<>""))

項目一致=SUMPRODUCT((COUNTIF(OFFSET(C$2,,,ROW($1:$98)),"<>")=ROW(A1))*(B$2:B$99<>""))