Every month my company outputs an excel file in the format (not that the
project number is only used once on a differnt row than everything else):

project Desc Amount
1.2.1
labor 10
material 5
other 15
1.2.X
labor 12
material 33
other 11

If, however, a project (using project 1.2.1 as an example) did not incur
material expenses then the report would look like:

project Desc Amount
1.2.1
labor 10
other 15
1.2.X
labor 12
material 33
other 11

I'd like to set up a query to find out the cost for a particular project and
a particular desc... for example, what were the labor costs for project
1.2.1. I can easily use match/index if the project number was on every row,
but since it is only on one row, I am stumped. Any help would be much
appreciated.