拆分 固定數+餘數 (14438)

F2{=INDEX(A:A,SMALL(IF(ROUNDUP(B$2:B$5/D$2,)>=COLUMN(A:Z),ROW($2:$5),9),ROW(A1)))&""

G2=IF(F2="","",MIN(D$2,VLOOKUP(F2,A:B,2,)-COUNTIF(F$1:F1,F2)*D$2))