彙整總和 各月各產品 有合併格與二行一組 (13604)

J3:P13=TEXT(SUMPRODUCT(($B$3:$G$11=J$2)*($A$3:$A$11=$I3)*N(+$B$4:$G$12)),"0;;")

另解=TEXT(SUMIF(OFFSET($B$2:$G$2,ROW(A1)*2-1,),J$2,OFFSET($B$2,ROW(A1)*2,)),"0;;")