Explanation
The core of this formula is the ROUNDUP function.
In this formula, we use that fact to repeat values.
The number 2 is simply an offset value, to account for the fact column C is column 3.
We subtract 2 to normalize back to 1.
Cell B4 holds the value that represents the number of times to “repeat” a count.
For number of places, we use zero, so that rounding goes to the next integer.
Once the column count is evenly divisible by the repeat value, the count advances.
For example, COLUMN(C5) returns 3, since C is the third column in the spreadsheet.
When no reference is provided, COLUMN returns the column number of the cell which contains the formula.
ROW Function
The Excel ROW function returns the row number for a reference.
For example, ROW(C5) returns 5, since C5 is the fifth row in the spreadsheet.
When no reference is provided, ROW returns the row number of the cell which contains the formula.
