Need help in Merge cell and add data

[jawaharprm]

Hi Team,
i need help in how to merge revenue and add revenue, sample file is attached for your reference, need its possible in marked in yellow color column on "D & E"

 

[pecoflyer]

Why do you need to merge cells ? Merged cells are one of XL's worst tools and are nothing but trouble...

 

[vletm]

jawaharprm​

Could You use something like this without merging ranges?
Is there another clear rule for Your 2nd Req Output?

 

[jawaharprm]

Thank u Sir...

 

[pecoflyer]

@ jawaharprm​

You could have at least taken the trouble to acknowledge my answer even if it does not help