Hello,
I am thinking of using INDEX function, but not quite sure how to approach it.

Here is my sample data. I need to produce the last column with a formula.
Any ideas? If Column A is the same then what is the lowest value in Column C
then the answer is in Column B.
Results needed
9876 ABC Divison 145 Smart Move
9876 Smart Move 112 Smart Move
1234 Textile Co. 456 MMM Inc.
1234 MMM Inc. 78 MMM Inc.
1234 YAM 345 MMM Inc.
1234 Bee Corp. 154 MMM Inc.