Substitute, lookup, isnumber help?

I've simplified what I need help with ... but I still need help! Here is the thread I started with the more complex need, but I don't need that much work any more!

http://www.excelforum.com/excel-gene...ml#post2485904


Here is the hopefully simpler task ...

I'll attach a spreadsheet with example data and explanation of what I'm trying to do. Seems like just a lot of substitute, lookup, isnumber stuff that I'm not good with! I say that because those are the functions used in the previous spreadsheet I received help with.

Thanks in advance for any help.

Mike