Sub tt()
    c_ = 4
    r0_ = 5
    n_ = Cells(Rows.Count, c_).End(3).Row - r0_ + 1
    If n_ < 1 Then Exit Sub
    ar = Cells(r0_, c_).Resize(n_, 3)
    On Error Resume Next
    For i = 1 To n_
        If IsNumeric(ar(i, 2)) And ar(i, 2) > 0 Then
            ar(i, 1) = Trim(ar(i, 1))
            If CByte(Left(ar(i, 1), 1)) Then
                For j = 1 To Len(ar(i, 1))
                    If Not IsNumeric(Left(ar(i, 1), j)) Then
                        ar(i, 3) = ar(i, 3) / Left(ar(i, 1), j - 1)
                        ar(i, 2) = ar(i, 2) * Left(ar(i, 1), j - 1)
                        ar(i, 1) = Mid(ar(i, 1), j)
                        Exit For
                    End If
                Next j
            End If
        End If
    Next i
    Cells(r0_, c_).Resize(n_, 3) = ar
    Cells(r0_, c_ + 2).Resize(n_).Font.Underline = xlUnderlineStyleNone
End Sub