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Default Conditional formula

I have a series of data in a two row and need to make a conditional lookup.
The problem is, that a conditional formula is restricted to 7 arguments.

The problem:
I have two rows. In the upper row is a target value for each month and in
the lower the realized value is entered. In a column i need: 1. the latest
entered realized value 2. the target value corresponding to the latest
entered realized value.

I hope you can help
 
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