Same formula but results are differ (Some expected result, some gave #Num! error)

Hi all....

Really wish that you guys can help me on this one.

I type in the same formula, but the result are either OK ( as I expected) or #NUM! error.

Attached are example of my problem is & and its data source.

1. #Num! error example = example of #num! error are in red box.
2. Data Source = The above attachment are link to Sheet 1 in this file.


Arghhhhhhhhhhhhhhhhhh..........