This was taken and improved slightly from Question that has since been deleted
For those who can see deleted posts, it was taken from here: https://
Wow... So many solutions already.
I think a simpler solution could be using offset to get a more generic answer.
=INDEX($A$1:$D$9, MATCH($G$3,OFFSET($A$1,MATCH($G$2,$A$1:$A$9,0),0,3,1),0)+MATCH($G$2,$A$1:$A$9,0), MATCH($G$4,$B$1:$D$1,0)+1)
The only variable to look for is 3 which is the number of M/N/P options present because that will affect the number of rows. Otherwise, the solution works fine in all possible scenarios and different orders.