The first equation just allows us to differentiate between multiple values of the same UPC by adding _1, _2, etc
The first part of the second formula will put a blank into a cell if the # of times a value appears is less than the column we've dragged the formula over. For example, if we dragged that formula 2 columns to the right, it would become
COLUMN(C1) simplifies to 3. So if the count of the value in E3 is less than 3, Excel returns a blank ("")
INDEX(Range, Relative Row to return)
The Range is B3:B10000. Let's say we're looking for 123456789
=MATCH(123456789_1, C3:C100000,0) (The zero means we want to return exact matches only). That will return a row and Excel will return the value in Col B in the same row (counting from B3). Clear as mud?
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