#N/A Error relating to the ROW #, not the data in the row... WTF?

[Ticcer]

Trying to do a mock sort. Coming up with #N/A Value not available to formula or function error. There are no leading or trailing spaces or weird characters. I've tried it in different workbooks and worksheets, always the same rows come up, "#N/A"... the 'Actual Row Number' that is... not the data.... if I 'delete' a row with the #N/A error in it, the row that shifts up to the deleted row position then assumes the error too; so if I delete row 8 in the example sheet below, row 9 moves up to become row 8 and gets the #N/A error... Huh!??

I'm using Excel 2010. Anyone got any ideas why that is?

Cheers

Excel Workbook
	K	L	M	N
1	SKU Values		SKU Lookup	SKU Sort
2	FSB000400N-OC3		7.00	EFT000000T-DISC1
3	FSB003000T-S1		38.00	EFT006362T-AOB
4	FSB006000T-L1		49.00	EFT007272T-COB
5	FSB003000T-M1		35.00	FSB000000N-PZ2
6	FSB008000N-XL1		53.00	FSB000000N-RAW
7	FSB001600N-S2		17.00	FSB000000T-CSTM1
8	FSB003000N-M2		31.00	#N/A
9	FSB003000N-S2		32.00	FSB000400T-OC3
10	FSB003000N-XL2		33.00	FSB000700N-OC3
11	FSB008000N-XL2		54.00	FSB000700T-OC3
12	FSB008000T-XL1		56.00	FSB001000N-S2
13	FSB003000N-L2		30.00	FSB001000T-S1
14	FSB003000T-S2		39.00	FSB001000T-S2
15	FSB004000T-M1		41.00	FSB001300T-S1
16	FSB005000T-M1		45.00	FSB001500N-OC3
17	FSB003000T-M2		36.00	FSB001600N-M2
18	FSB001000N-S2		11.00	#N/A
19	FSB005000T-L1		44.00	FSB001600T-KNCH21
20	FSB000000T-CSTM1		6.00	FSB001600T-S2
21	FSB007000T-PZ1		52.00	FSB001800T-KNCH21
Data

Excel 2010

Cell Formulas
Range	Formula
M2	=COUNTIF($K$2:$K$200,"<"&K2)+COUNTIF(K$2:K2,K2)
M3	=COUNTIF($K$2:$K$200,"<"&K3)+COUNTIF(K$2:K3,K3)
M4	=COUNTIF($K$2:$K$200,"<"&K4)+COUNTIF(K$2:K4,K4)
M5	=COUNTIF($K$2:$K$200,"<"&K5)+COUNTIF(K$2:K5,K5)
M6	=COUNTIF($K$2:$K$200,"<"&K6)+COUNTIF(K$2:K6,K6)
M7	=COUNTIF($K$2:$K$200,"<"&K7)+COUNTIF(K$2:K7,K7)
M8	=COUNTIF($K$2:$K$200,"<"&K8)+COUNTIF(K$2:K8,K8)
M9	=COUNTIF($K$2:$K$200,"<"&K9)+COUNTIF(K$2:K9,K9)
M10	=COUNTIF($K$2:$K$200,"<"&K10)+COUNTIF(K$2:K10,K10)
M11	=COUNTIF($K$2:$K$200,"<"&K11)+COUNTIF(K$2:K11,K11)
M12	=COUNTIF($K$2:$K$200,"<"&K12)+COUNTIF(K$2:K12,K12)
M13	=COUNTIF($K$2:$K$200,"<"&K13)+COUNTIF(K$2:K13,K13)
M14	=COUNTIF($K$2:$K$200,"<"&K14)+COUNTIF(K$2:K14,K14)
M15	=COUNTIF($K$2:$K$200,"<"&K15)+COUNTIF(K$2:K15,K15)
M16	=COUNTIF($K$2:$K$200,"<"&K16)+COUNTIF(K$2:K16,K16)
M17	=COUNTIF($K$2:$K$200,"<"&K17)+COUNTIF(K$2:K17,K17)
M18	=COUNTIF($K$2:$K$200,"<"&K18)+COUNTIF(K$2:K18,K18)
M19	=COUNTIF($K$2:$K$200,"<"&K19)+COUNTIF(K$2:K19,K19)
M20	=COUNTIF($K$2:$K$200,"<"&K20)+COUNTIF(K$2:K20,K20)
M21	=COUNTIF($K$2:$K$200,"<"&K21)+COUNTIF(K$2:K21,K21)

#VALUE!

Entered with Ctrl+Shift+Enter. If entered correctly, Excel will surround with curly braces {}. Note: Do not try and enter these manually yourself

 

[Robert Mika]

Try:
=INDEX($K$2:$K$200,MATCH(ROWS(N$2:N2),$M$2:$M$200,0))

 

[Ticcer]

Thanks, that worked