Replace a field with value from the next row
 

I have a table listed with columns
Product
Unit Of Measure
Cost
% Markup

I have products number repeated twice one for unit of Measure "CS" and
another for "EA". In some products the % Markup is stored only for "CS" and
not for "EA". How do I copy the % Markup from "CS" and paste to "EA" using a
formula.