My question is part of this query.
I have twenty four columns Plan Q1, Actual Q1, Plan Q2, Actual Q2.....Actual Q12.
a.If there is data in any of the Actual columns then choose Actual column over the adjacent Plan column on the left.
b.If not, then data from Plan column.
So, in total we will have 12 columns and the 25th column should give the summation of these 12 columns, which is the goal.