This is the same problem as (

100%        50%     25%         Day 1   Day 2   Day 3
Project 1   Mark    Peter       6       2        6
Project 2   Peter   Lily        2       8        2
Project 3   Peter   Lily        0       4        8
Project 4   Lily    Mark        4       0        2
Mark                            8       2        7
Peter                           1       8        9
Lily                            3       4        2

CodePudding user response：

Perhaps:

   = SUM(($B$2:$D$5=$A6)*$B$1:$D$1*E$2:E$5)
   - SUM( ($B$2:$B$5=$A6)*NOT(ISBLANK($C$2:$D$5))*($C$2:$D$5<>$A6)*E$2:E$5*$C$1:$D$1 )