C2:C5=SUM(N(MMULT(1-ISERR(FIND("|"&TRIM(MID(SUBSTITUTE(B2,"|",REPT(" ",9)),COLUMN(A:I)*9-8,9))&"|","|"&A$2:A$12&"|")),ROW(1:9)^0)=LEN(B2)-LEN(SUBSTITUTE(B2,"|",))+1))
D2:G5{=INDEX($A:$A,SMALL(IF(MMULT(1-ISERR(FIND("|"&TRIM(MID(SUBSTITUTE($B2,"|",REPT(" ",9)),COLUMN($A:$I)*9-8,9))&"|","|"&$A$2:$A$12&"|")),ROW(1:9)^0)=LEN($B2)-LEN(SUBSTITUTE($B2,"|",))+1,ROW($2:$12),99),COLUMN(A1)))&""
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