Your original post didn't say anything about the need to adjust those formulas, so I didn't even look at them.

I think you may have problems with what you're trying to do due to the layout of your data. Merged cells are always a pain in the posterior.

I cannot think off of the top of my head, of an easy way to accomplish this.
But perhaps someone will be along soon to help you out.

If I think of a solution I'll come back and post again.