D2:D18{=IFERROR(TEXT(SMALL(IF((COUNTIF(D$1:D1,MID(B$2:B$3,COLUMN(A:Z)*4-3,3))=0)*(MID(B$2:B$3,COLUMN(A:Z)*4-3,3)<>""),MID(B$2:B$3,COLUMN(A:Z)*4-3,3)*1),1),"000"),"")
(D欄輔助)B7:B23=IF((ROW(A1)=1)+(D2=""),"",",")&D2&B8
(無輔助)B7=IFERROR(IF(ROW(A1)=1,"",",")&TEXT(SMALL(IF(MMULT(N((0&MID(B$2&","&B$3,COLUMN(A:Z)*4-3,3))-ROW($1:$399)=0),ROW(1:26)^0),ROW($1:$399)),ROW(A1)),"000")&B8,"")
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