拆單格多編號 (13414)

G2:I11{=INDEX(B:B,SMALL(IF(LEN($E$2:$E$4)-LEN(SUBSTITUTE($E$2:$E$4,",",))+1>=COLUMN($A:$Z),{2;3;4},99),ROW(A1)))&""

J2:J11=IF(G2="","",TRIM(MID(SUBSTITUTE(VLOOKUP(G2,B:E,4,),",",REPT(" ",99)),COUNTIF(G$2:G2,G2)*99-98,99)))