=LET(DA, A4:C19, DB, E4:G19, TT, A3:C3,
AN, EXPAND(DROP(DA,,-1),,3,1), BN,EXPAND(DROP(DB,,-1),,3,2),
DU, UNIQUE(DROP(SORT(VSTACK(AN,BN),{1,3,2}),,-1)), DS, SEQUENCE(ROWS(DU)),
fX, LAMBDA(x, REDUCE(TT, DS, LAMBDA(t,r, VSTACK(t,
              FILTER(x, (INDEX(x,,1)=INDEX(DU,r,1))*(INDEX(x,,2)=INDEX(DU,r,2)),""))))),
IFERROR(HSTACK(fX(DA),"",fX(DB)),""))

​

=LET(범위1,A4:C19, 범위2,E4:G19,TT,$A$3:$G$3&"",
F, LAMBDA(AreaA,AreaB,
LET(CheckFlag,IFERROR(MATCH(INDEX(AreaB,,1)&"/"&INDEX(AreaB,,2), INDEX(AreaA,,1)&"/"&INDEX(AreaA,,2),0),99),
IFNA(VSTACK(DROP(REDUCE("",SEQUENCE(ROWS(AreaA)),LAMBDA(a,b,VSTACK(a,HSTACK(INDEX(AreaA,b,)," ",XLOOKUP(b,CheckFlag,AreaB,"",0))))),1),
HSTACK(EXPAND("",,4),FILTER(AreaB,CheckFlag=99))),""))),
부서,UNIQUE(TAKE(VSTACK(범위1,범위2),,1)),result,DROP(REDUCE("", 부서, LAMBDA(a,bu, VSTACK(a, F( FILTER(범위1,TAKE(범위1,,1)=bu), FILTER(범위2,TAKE(범위2,,1)=bu))))),1),VSTACK(TT,result))

​