(先設)E2{=IF(SUM(B:B)=SUM(E$1:E1),"",MIN(IFERROR(TEXT(SUBTOTAL(9,OFFSET(B$2,,,ROW($1:$8)))-SUM(E$1:E1),"0;;")*1,1E9),MIN(H$2-MOD(SUM(E$1:E1),H$2),H$2)))
D2{=IF(E2="","",OFFSET(A$1,MATCH(1=1,SUM(E$2:E2)<=SUBTOTAL(9,OFFSET(B$2,,,ROW($1:$9))),),))
F2=IF(E2="","","第 "&ROUNDUP(SUM(E$2:E2)/H$2,)&" 箱")
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