Question.xlsx

	A	B	C	D	E	F	G	H
1	item	no	des	a	b	c	qty	ref
2	1	111-222-333	AA	-	-	-	13	A18,A26,A34,A47,A59,A62,A37,A48,A59,A10,A14,A12,A13
3	2	111-222-334	BB	-	-	-	3	B11,B32,B13
4	3	111-222-335	CC	-	-	-	10	C12,C23,C34,C45,C56,C67,C78,C89,C91,C10
5	4	111-222-336	DD	-	-	-	8	D91,D28,D37,D14,D35,D62,D17,D81
6
7
8	item	no	des	a	b	c	qty	ref
9	1	111-222-333	AA	-	-	-	13	A18,A26,A34,A47,A59,
10								A62,A37,A48,A59,A10,
11								A14,A12,A13
12	2	111-222-334	BB	-	-	-	3	B11,B32,B13
13	3	111-222-335	CC	-	-	-	10	C12,C23,C34,C45,C56,
14								C67,C78,C89,C91,C10
15	4	111-222-336	DD	-	-	-	8	D91,D28,D37,D14,D35,
16								D62,D17,D81
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