For each "item" the formula conducts 4 calculations, 1 per resource.
The calculation divides the resource value by the appropriate per unit cost of that resource for that item
The resulting values are rounded down to the nearest whole number (via INT)
It follows that the most you can have of a given item is determined by the lowest whole number returned by the division calculations (ie the least whole units that can be generated given resourcing level and per unit cost)
As such we use MIN to pull the lowest of the 4 results.
If we use your sample file and look at Infantry - you have resource values of:
and the per unit cost for Infantry is
so if we divide the values as described we get:
which we round down (via INT)
we then apply MIN to the above array of values
and that number represents the most Infantry we can create given our resource values.
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