合併格不固定格數 計算總合 (14269)

全下拉才正確=IF(B2="","",SUM(D2:D87)-SUM(E3:E87))

I2:I7=VLOOKUP(H2,B$2:E16,4,)

J2:J7=SUMPRODUCT((LOOKUP(ROW(2:16),ROW(2:16)/(B$2:B$16<>""),B$2:B$16)=H2)*D$2:D$16)

另解=SUM(OFFSET(D$1,MATCH(H2,B:B,)-1,,-LOOKUP(1,-MATCH(1=1,OFFSET(B$1,MATCH(H2,B:B,),,9)<>"",{1,0}))))