For j = 11 To 23
Set rgc = Range(Cells(15, 5), Cells(15, 5).End(xlDown))
Set rgf = Range(Cells(15, j), Cells(15, j).End(xlDown))
Cells(10, j).Select
'ActiveCell.Formula = "=SUMIF(" & rgc.Address & ",""第一分類""," & rgf.Address & ")"
Cells(10, j).Formula = "=SUMIF(" & rgc.Address & ",""第一分類""," & rgf.Address & ")"
Cells(10, j) = Cells(10, j).Value
Cells(11, j).Formula = "=SUMIF(" & rgc.Address & ",""第二分類""," & rgf.Address & ")"
Cells(11, j) = Cells(11, j).Value
Cells(12, j).Formula = "=SUMIF(" & rgc.Address & ",""第三分類""," & rgf.Address & ")"
Cells(12, j) = Cells(12, j).Value
Cells(8, j) = Cells(10, j).Value + Cells(11, j).Value + Cells(12, j).Value
Next j
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