Mas bro, coba ketik formula :

=IF( B5= "B",SUMIFS ( $D$5 :D5 ,$C$5 :C5 ,C5, $B$5 :B5, "A" )- SUMIFS( $D$5: 
D5, $C$5 : C5, C5, $B$5: B5, "B"), "")



Di cell e5 (f5 jg boleh, buat bahan pembanding) n copas y kebawah...


br.



odong


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