Just to add......

In the formula I use {"B","E","M"}

These need to be in that order (alphabetical) for the formula to work.

You migt want to split the formula in two to show B, E or M in M2,
i.e.

=VLOOKUP(J2,Sheet2!A2:H43,MATCH(K2,Sheet2!A1:H1,0) ,0)

and to calculate the revised figure in N2 with

=IF(M2="B",-30,IF(M2="M",-5,IF(M2="E",10)))+L2