Formula Help

[How_Do_I]

Can anyone see what is going wrong with my formula please? In this Jeanie I am getting the expected results. I made a copy of the workbook and added more data but now I'm getting a value error (see Jeanie in next post).

Excel Workbook
	A
1	30
2	Item
3	2
Sort

#VALUE!

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[How_Do_I]

Saved workbook with only more data added...

Excel Workbook
	A
1	2682
2	Item
3	#VALUE!
Sort

#VALUE!

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