I just created this formula, and it works correctly, however I'm trying to
understand WHY it works.

As I understand it, INDEX can be used to find the value of an intersection
of a row and column in an array? =MATCH(G26,B3:B22) = 8 and
=MATCH(H26,C2:N2) = 9

So the INDEX function returns the value at the intersection of the eighth
row and ninth column in the above array.

Is this correct?

Dave


--
Brevity is the soul of wit.