Sub tt()
    n1_ = Cells(Rows.Count, 2).End(3).Row - 1
    ar0 = Cells(2, 1).Resize(n1_, 2)
    Application.ScreenUpdating = 0
    Application.Calculation = 3
    Columns(2).ColumnWidth = 0.5
    Application.DisplayAlerts = 0
    Range("B2:B" & Cells(Rows.Count, 2).End(3).Row).Justify
    Application.DisplayAlerts = 1
    n2_ = Cells(Rows.Count, 2).End(3).Row - 1
    Cells(2, 2).Resize(n2_).Replace What:=",", Replacement:=""
    ar = Cells(2, 1).Resize(n2_, 2)
    j = 1
    For i = 1 To n1_
        z_ = UBound(Split(ar0(i, 2)))
        For j = j To z_ + j
            ar(j, 1) = ar0(i, 1)
        Next j
    Next i
    Cells(2, 1).Resize(n2_, 2) = ar
    Columns(2).EntireColumn.AutoFit
    Application.Calculation = 1
    Application.ScreenUpdating = 1
End Sub