Need a Formula (For deciding which customer is giving most profit)

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only the first:
=INDEX(B2:B33,MATCH(MAX(C2:C33),C2:C33;0))
 
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{=INDEX(B2:B12,SUMPRODUCT(MIN((IF(MAX((SUMIF($B$2:$B$12,$B2:$B12,$C$2:$C$12)))=((SUMIF($B$2:$B$12,$B2:$B12,$C$2:$C$12))),ROW(1:11))))))}


Entered with Ctrl+Shift+Enter. If entered correctly, Excel will surround with curly braces {}. Note: Do not try and enter the {} manually yourself.
 
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