Formula Generator

I need an Excel formula for this task:

**Goal:** {{what_you_want_to_calculate}}
**Data layout:**
- Column A: {{column_a_description}}
- Column B: {{column_b_description}}
- Column C: {{column_c_description}}
**Data starts at row:** {{start_row}} (e.g., row 2, with headers in row 1)
**Total rows:** approximately {{row_count}}

**Edge cases to handle:**
- {{edge_case_1}} (e.g., "blank cells should be skipped")
- {{edge_case_2}} (e.g., "duplicates should return the first match")

Provide:
1. The formula
2. A brief explanation of how it works
3. Paste it into cell: {{target_cell}}

Use the simplest function that works. Prefer INDEX-MATCH over VLOOKUP. If XLOOKUP is available (Excel 365), mention that as an alternative.