In the department expense table below, I would like to determine a rate (c1) by adding the value in col c for 60700 and 60715 and dividing that by the col c values for 60100 thru 60300. I figured this out by using a long version of vlookup but am sure something simplier exists. Can't use (c10+c11)/sum(c4:c9) because the col A variables change position department by department.
<TABLE style="WIDTH: 284pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=378><COLGROUP><COL style="WIDTH: 48pt" span=2 width=64><COL style="WIDTH: 144pt; mso-width-source: userset; mso-width-alt: 7021" width=192><COL style="WIDTH: 44pt; mso-width-source: userset; mso-width-alt: 2121" width=58><TBODY><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 48pt; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl68 height=20 width=64>
<TABLE style="WIDTH: 284pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=378><COLGROUP><COL style="WIDTH: 48pt" span=2 width=64><COL style="WIDTH: 144pt; mso-width-source: userset; mso-width-alt: 7021" width=192><COL style="WIDTH: 44pt; mso-width-source: userset; mso-width-alt: 2121" width=58><TBODY><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 48pt; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl68 height=20 width=64>
</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 width=64>A
</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 144pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 width=192>B
</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; WIDTH: 44pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 width=58>C
</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>1</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8"></TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl67>Benefits Rate
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl70> </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>2</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8"></TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8"></TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8"></TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>3</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8"></TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8"></TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8"></TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>4</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60100</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Wages - Exempt</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>170,698 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>5</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60101</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Regular Pay - Non-Exempt</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>2,075 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>6</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60195</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Wages Alloc</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>270,356 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>7</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60225</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Overtime Alloc</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>3,435 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>8</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60295</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Bonus Alloc</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>6,130 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>9</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60300</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> PTO Expense</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>1,146 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>10</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60700</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Benefits</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>38,440 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>11</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60715</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Benefits Alloc</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>60,556 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>12</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>60750</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Relocation</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>89,370 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>13</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>61010</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Travel Exp</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>19,575 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>14</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>61020</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Reimbursed Gas & Mileage</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>378 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>15</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63 align=right>61030</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl63> Meals & Ent</TD><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl64 align=right>3,297 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #d4d0c8; BORDER-LEFT: #d4d0c8; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #d4d0c8; BORDER-RIGHT: #d4d0c8" class=xl69 height=20>16</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl65 align=right>61040</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: #d4d0c8" class=xl65> Empl. Activities</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: black 0.5pt solid; BACKGROUND-COLOR: #fde9d9; BORDER-TOP: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid" class=xl66 align=right>(584)</TD></TR></TBODY></TABLE>