加總 空白同上數值 (14060)

F2:G5=SUM(OFFSET(B$1,MATCH($E2,$A:$A,)-1,,99))-SUM(F3:F5)

F9:G12=SUMPRODUCT((LOOKUP(ROW(1:11),ROW(1:11)/($A$2:$A$12<>""),$A$2:$A$12)=$E9)*B$2:B$12)