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a guest Dec 7th, 2018 46 Never
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  1. =SUM(A3,IFERROR(INDIRECT("$D"&MATCH(B3,$E:$E,0)),0))
  2.    
  3. =SUM(B3,IFERROR(VLOOKUP(A3,$D$3:$E$5,2,FALSE),0))
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