Help needed understanding a formula

[Mldeuser]

Hello

I need help understanding how the formula is calculating the end result.

=SUMPRODUCT(J$21:J$97,$H$21:$H$97,--($B$21:$B$97<>1),--($C$21:$C$97=$C104))/$H104

The first part is summing column J 5,429,225.00
The second part is summing column H 482.71
The third part I believe is counting the number of items in column B 77
The fourth part I believe is looking for a match in column C to the value in C104 (which is there)
The fifth part is taking the results of the first four part and dividing it by the value in H104 151,006
The end result is 4.25 yet I cannot back into this when looking at the results of the individual sections.

Any help in understanding how this formula came to the end result of 4.25 would be appreciated.

Thank you

 

[Mldeuser]

My thoughts are that the formula is looking for the row that matches the value in C104, if it finds a match I believe it is taking the value for that row in column J and multiplying it by the value in column H and dividing that by the value in H104.

Would this be a correct assumption?

 

[RoryA]

Yes, although there could be more than one matching row (at least as far as the formula is concerned). Also, it only looks at rows where column B is not 1.