Use the following steps in explanation.
Explanation/Reference:
Explanation:
Step 1: Click cell E2, and click the Insert Function button.

Step 2: In the Insert Function dialog box select Category Lookup & Reference, select function LOOKUP, and click the OK button.

Step 3: In the Select Arguments dialog box make sure lookup, value, lookup vector, result vector is select and click OK.

Step 4: For Lookup_value click cell D2, for Lookup_vector select cells I12:K12, for Result vector cells I11:K11, and click the OK button.

Step 5: Click cell E2, click in cell reference I12 in the formula field, and press the F4 key (to make I12 an absolute reference.

Step 6: Make K12, I11 and K11 absolute references using F4 in the same way.
Result will be:

Step 7: Click cell E2, and copy downwards to E44.

Result will be like:
