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Incrementing Months Across Merged Columns

In the attached file, my formulas are on row 9. It references the year in cell C1. I am using the COLUMN function to increment the month number going across.

The problem is that each month will be placed in a merged cell (across 2 columns). So each month will have two columns under it.

When I copy over, the column count jumps by 2. I am trying to figure out a way to get it to increment by one (as if there were not any merged cells).

Can anybody offer any suggestions?
 

Attachments

Just for fun...
the long hard coded:

=--(LOOKUP(COLUMN(A1),{1,3,5,7,9,11,13,15,17,19,21,23},{"Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"})&$C$1)

Not dynamic, works for one year only.

Regards,
 
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