Just one set of rows would be enough!

Many thanks to everybody!

I will try to (understand and) apply your suggestions ASAP!

Column B is just a grouping of the first table associated to the values of column C.

Thank you very much for the attention guys!

something like this?:

http://stackoverflow.com/questions/17604893/how-can-i-match-the-sum-of-a-subset-of-items-to-a-target-number

Hi Sean,

thank you for the clarification..

so do you think there is no SQL solutions?