최소발주수량(MOQ) 단위로 발주량 산출 함수 문의

첨부와 같이 MOQ 단위로 발주량을 산출하고자 합니다.   반올림 함수등은 맞지 않는거 같고 어   떻게 해야할지 모르겠습니다.   고수님들 도움 요청드립니다. <TABLE style="WIDTH: 324pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=432> <COLGROUP> <COL style="WIDTH: 54pt" span=6 width=72> <TBODY> <TR style="HEIGHT: 38.25pt; mso-height-source: userset" height=51> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 54pt; HEIGHT: 38.25pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl95 height=51 width=72>품목</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 54pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl95 width=72>필요수량</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 54pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl95 width=72>MOQ</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 54pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl95 width=72>재고</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 54pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl95 width=72>과부족</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 54pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl105 width=72>발주량</TD></TR> <TR style="HEIGHT: 38.25pt; mso-height-source: userset" height=51> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: white; HEIGHT: 38.25pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl96 height=51> A </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: white; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl97>     3,884 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl98>      1,000 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>          700 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>-      3,184 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl100>        4,000 </TD></TR> <TR style="HEIGHT: 38.25pt; mso-height-source: userset" height=51> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 38.25pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl101 height=51> B </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl102>        3,884 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl103>          100 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>          100 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>-      3,784 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl100>        3,800 </TD></TR> <TR style="HEIGHT: 38.25pt; mso-height-source: userset" height=51> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: white; HEIGHT: 38.25pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl96 height=51> C </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl102>          791 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl103>          200 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>              - </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>-         791 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl100>          800 </TD></TR> <TR style="HEIGHT: 38.25pt; mso-height-source: userset" height=51> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 38.25pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl101 height=51> D </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl102>        1,545 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl103>          500 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>        1,000 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>-         545 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl100>        1,000 </TD></TR> <TR style="HEIGHT: 38.25pt; mso-height-source: userset" height=51> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 38.25pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl104 height=51> E </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl102>          760 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl103>          350 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>              - </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>-         760 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl100>        1,050 </TD></TR> <TR style="HEIGHT: 38.25pt; mso-height-source: userset" height=51> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 38.25pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl104 height=51> F </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl102>        4,219 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl103>        2,000 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>        1,400 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl99>-      2,819 </TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl100>        4,000 </TD></TR></TBODY></TABLE>     <a href='javascript:fileFilterViewer("http://cfile250.uf.daum.net/attach/2530554D52C4BAA30338FD", "/cfile250/25/30554D52C4BAA30338FD", "Book1.xlsx", "grpid%3D1ZVE%26fldid%3D5IuV%26dataid%3D1093%26fileid%3D1%26regdt%3D20140102100244&url=http%3A%2F%2Fcfile250.uf.daum.net%2Fattach%2F2530554D52C4BAA30338FD")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_xls_s.gif?rv=1.0.1" border="0" alt="첨부파일" class="vam"/> Book1.xlsx</a>