The part you're missing is that the second argument (parameter) of the LOOKUP function must have its values listed in ascending order.
This regular formula is the way that limitation is typically handled:
My job is to write financial systems. Unless you are forced to implement the methods in the workbook you posted, the system you're creating seems to be unduly complicated. For instance, instead of multiplying values by a factor between 99 and 9999999999999, I suggest assigning a letter code to each month (A: Jan, B: Feb...etc) and prepending that value to the code.
I attached an edited version of your workbook with a few changes. Oh, who am I kidding, I changed practically all of the formulas. All of the changes are highlighted in yellow.
Your thoughts?
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