Dim C As Byte
'...
'...
'...
For C = 9 To 39
If Cells(1, C) = '' Or Cells(2, C) = '' Then
Cells(3, C) = ''
ElseIf Cells(1, C) '' And Cells(2, C) '' Then
Cells(3, C).FormulaR1C1 = '=SUM(R[-2]C:R[-1]C)'
End If
If Cells(6, C) = '' Or Cells(6, C + 1) = '' Then
Cells(4, C) = ''
Cells(5, C) = ''
ElseIf Cells(6, C) '' And Cells(6, C + 1) '' Then
Cells(4, C).FormulaR1C1 = '=R[-1]C/(R[2]C[1]-R[2]C[0])'
Cells(5, C).FormulaR1C1 = '=CONCATENATE(R[1]C,'' '',''au'','' '',R[1]C[1])'
End If
Next C