diff --git a/Controllers/RoFive.Controller.cs b/Controllers/RoFive.Controller.cs
index caac32b..f344a31 100644
--- a/Controllers/RoFive.Controller.cs
+++ b/Controllers/RoFive.Controller.cs
@@ -650,7 +650,7 @@ namespace rmutr_report.Controllers
             [FromBody] revenue_estimate_register_credits revenueEstimate)
         {
             var workbook = new XLWorkbook();
-            var ws = workbook.Worksheets.Add("detailkpi");
+            var ws = workbook.Worksheets.Add("ร.12");
             ws.Range("A1:R1").Merge().Value =
                 "งบประมาณรายจ่ายจากเงินรายได้ ประจำปีงบประมาณ พ.ศ. " + revenueEstimate.budget_year;
             ws.Range("A1:R1").Style.Font.FontName = "TH SarabunPSK";
@@ -683,60 +683,71 @@ namespace rmutr_report.Controllers
             ws.Range("A4:A6").Style.Font.FontName = "TH SarabunPSK";
             ws.Range("A4:A6").Style.Font.SetBold().Font.FontSize = 16;
             ws.Range("A4:A6").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
+            ws.Range("A4:A6").Style.Alignment.Vertical = XLAlignmentVerticalValues.Center;
             ws.Range("A4:A6").Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
             ws.Range("B4:B6").Merge().Value = "รหัสวิชา";
             ws.Range("B4:B6").Style.Font.SetBold().Font.FontSize = 16;
             ws.Range("B4:B6").Style.Font.FontName = "TH SarabunPSK";
             ws.Range("B4:B6").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
             ws.Range("B4:B6").Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+            ws.Range("B4:B6").Style.Alignment.Vertical = XLAlignmentVerticalValues.Center;
+
             ws.Range("C4:C6").Merge().Value = "ชื่อรายวิชา";
             ws.Range("C4:C6").Style.Font.SetBold().Font.FontSize = 16;
             ws.Range("C4:C6").Style.Font.FontName = "TH SarabunPSK";
             ws.Range("C4:C6").Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
             ws.Range("C4:C6").Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+            ws.Range("C4:C6").Style.Alignment.Vertical = XLAlignmentVerticalValues.Center;
 
             ws.Column(1).Width = 10;
             ws.Column(2).Width = 15;
             ws.Column(3).Width = 30;
-            ws.Column(4).Width = 10;
-            ws.Column(5).Width = 10;
-            ws.Column(6).Width = 10;
-            ws.Column(7).Width = 10;
-            ws.Column(8).Width = 10;
-            ws.Column(9).Width = 10;
-            ws.Column(10).Width = 10;
-            ws.Column(11).Width = 10;
-            ws.Column(12).Width = 10;
-            ws.Column(13).Width = 10;
-            ws.Column(15).Width = 10;
-            ws.Column(16).Width = 10;
-            ws.Column(17).Width = 10;
-            ws.Column(18).Width = 10;
-            ws.Column(19).Width = 10;
-            ws.Column(20).Width = 10;
-            ws.Column(21).Width = 10;
-            ws.Column(22).Width = 10;
-            ws.Column(23).Width = 10;
+            // ws.Column(4).Width = 10;
+            // ws.Column(5).Width = 10;
+            // ws.Column(6).Width = 10;
+            // ws.Column(7).Width = 10;
+            // ws.Column(8).Width = 10;
+            // ws.Column(9).Width = 10;
+            // ws.Column(10).Width = 10;
+            // ws.Column(11).Width = 10;
+            // ws.Column(12).Width = 10;
+            // ws.Column(13).Width = 10;
+            // ws.Column(15).Width = 10;
+            // ws.Column(16).Width = 10;
+            // ws.Column(17).Width = 10;
+            // ws.Column(18).Width = 10;
+            // ws.Column(19).Width = 10;
+            // ws.Column(20).Width = 10;
+            // ws.Column(21).Width = 10;
+            // ws.Column(22).Width = 10;
+            // ws.Column(23).Width = 10;
+            // ws.Column(24).Width = 10;
+            // ws.Column(25).Width = 10;
+            // ws.Column(26).Width = 10;
+            // ws.Column(27).Width = 10;
+            // ws.Column(28).Width = 10;
+            // ws.Column(29).Width = 10;
+            // ws.Column(30).Width = 10;
+            ws.Columns("D", "AE").AdjustToContents();
+
 
             int col = 4;
             int rowhead = 5;
             int row = 7;
-            
+            int no = 1;
             if (revenueEstimate != null)
-            { 
-              
+            {
                 foreach (var i in revenueEstimate.majors)
                 {
-                    
                     //ws.Cell(rowhead, col).Value = i.major_name;
-                    ws.Range(ws.Cell(rowhead, col), ws.Cell(rowhead+1, col)).Merge().Value = i.major_name;
+                    ws.Range(ws.Cell(rowhead, col), ws.Cell(rowhead + 1, col)).Merge().Value = i.major_name;
                     ws.Cell(rowhead, col).Style.Alignment.SetTextRotation(90);
                     ws.Cell(rowhead, col).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
                     ws.Cell(rowhead, col).Style.Alignment.Vertical = XLAlignmentVerticalValues.Center;
                     ws.Cell(rowhead, col).Style.Border.RightBorder = XLBorderStyleValues.Thin;
                     ws.Cell(rowhead, col).Style.Font.FontName = "TH SarabunPSK";
                     ws.Cell(rowhead, col).Style.Font.FontSize = 16;
-                    ws.Range(ws.Cell(rowhead, col), ws.Cell(rowhead+1, col)).Style.Alignment.WrapText = true;
+                    ws.Range(ws.Cell(rowhead, col), ws.Cell(rowhead + 1, col)).Style.Alignment.WrapText = true;
                     col++;
                     var a = revenueEstimate.majors.Count;
 
@@ -775,7 +786,7 @@ namespace rmutr_report.Controllers
                             XLBorderStyleValues.Thin;
                         ws.Range(ws.Cell(4, 4), ws.Cell(4, 10)).Style.Fill.BackgroundColor =
                             XLColor.FromArgb(198, 224, 180);
-                        
+
                         ws.Range(ws.Cell(5, 5), ws.Cell(6, 10)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
                         // ws.Cell("D4").Style.Border.RightBorder = XLBorderStyleValues.Thin;
                         // ws.Cell("D4").Style.Border.TopBorder = XLBorderStyleValues.Thin;
@@ -816,241 +827,1586 @@ namespace rmutr_report.Controllers
                             XLBorderStyleValues.Thin;
                         ws.Range(ws.Cell(4, 4), ws.Cell(4, 11)).Style.Fill.BackgroundColor =
                             XLColor.FromArgb(198, 224, 180);
-                        
+
                         ws.Range(ws.Cell(5, 5), ws.Cell(6, 11)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
                     }
+
+                    if (a == 3)
+                    {
+                        ws.Range("D4:G4").Merge().Value = "จำนวนนักศึกษาที่ลงทะเบียน";
+
+                        ws.Cell("G5").Value = "รวม";
+                        ws.Cell("G6").Value = "( 1 )";
+                        ws.Cell("H5").Value = "จำนวนหน่วยกิตบรรยาย";
+                        ws.Cell("H6").Value = "( 2 )";
+                        ws.Cell("I5").Value = "จำนวนหน่วยกิตปฏิบัติ";
+                        ws.Cell("I6").Value = "( 3 )";
+                        ws.Cell("J5").Value = "รวมค่าหน่วยกิตบรรยาย";
+                        ws.Cell("J6").Value = "(4)=(1)x(2)x150";
+                        ws.Cell("K5").Value = "รวมค่าหน่วยกิตปฏิบัติ";
+                        ws.Cell("K6").Value = "(5)=(1)x(3)x200";
+                        ws.Cell("L5").Value = "รวมเงินค่าลงทะเบียนเรียน";
+                        ws.Cell("L6").Value = "( 6 )=( 4 )+( 5 )";
+                        ws.Cell("H5").Style.Alignment.SetTextRotation(90);
+                        ws.Cell("I5").Style.Alignment.SetTextRotation(90);
+                        ws.Range("H4:L4").Merge().Merge().Value =
+                            "ค่าลงทะเบียนเรียนภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 12)).Style.Alignment.Vertical =
+                            XLAlignmentVerticalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 12)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 12)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 12)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(4, 5), ws.Cell(8, 12)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("D4:G4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("H4:L4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(4, 12)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 12)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                    }
+
+                    if (a == 4)
+                    {
+                        ws.Range("D4:H4").Merge().Value = "จำนวนนักศึกษาที่ลงทะเบียน";
+
+                        ws.Cell("H5").Value = "รวม";
+                        ws.Cell("H6").Value = "( 1 )";
+                        ws.Cell("I5").Value = "จำนวนหน่วยกิตบรรยาย";
+                        ws.Cell("I6").Value = "( 2 )";
+                        ws.Cell("J5").Value = "จำนวนหน่วยกิตปฏิบัติ";
+                        ws.Cell("J6").Value = "( 3 )";
+                        ws.Cell("K5").Value = "รวมค่าหน่วยกิตบรรยาย";
+                        ws.Cell("K6").Value = "(4)=(1)x(2)x150";
+                        ws.Cell("L5").Value = "รวมค่าหน่วยกิตปฏิบัติ";
+                        ws.Cell("L6").Value = "(5)=(1)x(3)x200";
+                        ws.Cell("M5").Value = "รวมเงินค่าลงทะเบียนเรียน";
+                        ws.Cell("M6").Value = "( 6 )=( 4 )+( 5 )";
+                        ws.Cell("I5").Style.Alignment.SetTextRotation(90);
+                        ws.Cell("J5").Style.Alignment.SetTextRotation(90);
+                        ws.Range("I4:M4").Merge().Merge().Value =
+                            "ค่าลงทะเบียนเรียนภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 13)).Style.Alignment.Vertical =
+                            XLAlignmentVerticalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 13)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 13)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 13)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(4, 5), ws.Cell(8, 13)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("D4:G4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("H4:L4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(4, 13)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 13)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                    }
+
+                    if (a == 5)
+                    {
+                        ws.Range("D4:I4").Merge().Value = "จำนวนนักศึกษาที่ลงทะเบียน";
+
+                        ws.Cell("I5").Value = "รวม";
+                        ws.Cell("I6").Value = "( 1 )";
+                        ws.Cell("J5").Value = "จำนวนหน่วยกิตบรรยาย";
+                        ws.Cell("J6").Value = "( 2 )";
+                        ws.Cell("K5").Value = "จำนวนหน่วยกิตปฏิบัติ";
+                        ws.Cell("K6").Value = "( 3 )";
+                        ws.Cell("L5").Value = "รวมค่าหน่วยกิตบรรยาย";
+                        ws.Cell("L6").Value = "(4)=(1)x(2)x150";
+                        ws.Cell("M5").Value = "รวมค่าหน่วยกิตปฏิบัติ";
+                        ws.Cell("M6").Value = "(5)=(1)x(3)x200";
+                        ws.Cell("N5").Value = "รวมเงินค่าลงทะเบียนเรียน";
+                        ws.Cell("N6").Value = "( 6 )=( 4 )+( 5 )";
+                        ws.Cell("J5").Style.Alignment.SetTextRotation(90);
+                        ws.Cell("K5").Style.Alignment.SetTextRotation(90);
+                        ws.Range("J4:N4").Merge().Merge().Value =
+                            "ค่าลงทะเบียนเรียนภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 14)).Style.Alignment.Vertical =
+                            XLAlignmentVerticalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 14)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 14)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 14)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(4, 5), ws.Cell(8, 14)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("D4:G4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("H4:L4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(4, 14)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 14)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                    }
+
+                    if (a == 6)
+                    {
+                        ws.Range("D4:J4").Merge().Value = "จำนวนนักศึกษาที่ลงทะเบียน";
+
+                        ws.Cell("J5").Value = "รวม";
+                        ws.Cell("J6").Value = "( 1 )";
+                        ws.Cell("K5").Value = "จำนวนหน่วยกิตบรรยาย";
+                        ws.Cell("K6").Value = "( 2 )";
+                        ws.Cell("L5").Value = "จำนวนหน่วยกิตปฏิบัติ";
+                        ws.Cell("L6").Value = "( 3 )";
+                        ws.Cell("M5").Value = "รวมค่าหน่วยกิตบรรยาย";
+                        ws.Cell("M6").Value = "(4)=(1)x(2)x150";
+                        ws.Cell("N5").Value = "รวมค่าหน่วยกิตปฏิบัติ";
+                        ws.Cell("N6").Value = "(5)=(1)x(3)x200";
+                        ws.Cell("O5").Value = "รวมเงินค่าลงทะเบียนเรียน";
+                        ws.Cell("O6").Value = "( 6 )=( 4 )+( 5 )";
+                        ws.Cell("K5").Style.Alignment.SetTextRotation(90);
+                        ws.Cell("L5").Style.Alignment.SetTextRotation(90);
+                        ws.Range("K4:O4").Merge().Merge().Value =
+                            "ค่าลงทะเบียนเรียนภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 15)).Style.Alignment.Vertical =
+                            XLAlignmentVerticalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 15)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 15)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 15)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(4, 5), ws.Cell(8, 15)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("D4:G4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("H4:L4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(4, 15)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 15)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                    }
+
+                    if (a == 7)
+                    {
+                        ws.Range("D4:K4").Merge().Value = "จำนวนนักศึกษาที่ลงทะเบียน";
+
+                        ws.Cell("K5").Value = "รวม";
+                        ws.Cell("K6").Value = "( 1 )";
+                        ws.Cell("L5").Value = "จำนวนหน่วยกิตบรรยาย";
+                        ws.Cell("L6").Value = "( 2 )";
+                        ws.Cell("M5").Value = "จำนวนหน่วยกิตปฏิบัติ";
+                        ws.Cell("M6").Value = "( 3 )";
+                        ws.Cell("N5").Value = "รวมค่าหน่วยกิตบรรยาย";
+                        ws.Cell("N6").Value = "(4)=(1)x(2)x150";
+                        ws.Cell("O5").Value = "รวมค่าหน่วยกิตปฏิบัติ";
+                        ws.Cell("O6").Value = "(5)=(1)x(3)x200";
+                        ws.Cell("P5").Value = "รวมเงินค่าลงทะเบียนเรียน";
+                        ws.Cell("P6").Value = "( 6 )=( 4 )+( 5 )";
+                        ws.Cell("L5").Style.Alignment.SetTextRotation(90);
+                        ws.Cell("M5").Style.Alignment.SetTextRotation(90);
+                        ws.Range("L4:P4").Merge().Merge().Value =
+                            "ค่าลงทะเบียนเรียนภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 16)).Style.Alignment.Vertical =
+                            XLAlignmentVerticalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 16)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 16)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 16)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(4, 5), ws.Cell(8, 16)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 16)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("D4:G4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("H4:L4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(4, 16)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 16)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                    }
+
+                    if (a == 8)
+                    {
+                        ws.Range("D4:L4").Merge().Value = "จำนวนนักศึกษาที่ลงทะเบียน";
+
+                        ws.Cell("L5").Value = "รวม";
+                        ws.Cell("L6").Value = "( 1 )";
+                        ws.Cell("M5").Value = "จำนวนหน่วยกิตบรรยาย";
+                        ws.Cell("M6").Value = "( 2 )";
+                        ws.Cell("N5").Value = "จำนวนหน่วยกิตปฏิบัติ";
+                        ws.Cell("N6").Value = "( 3 )";
+                        ws.Cell("O5").Value = "รวมค่าหน่วยกิตบรรยาย";
+                        ws.Cell("O6").Value = "(4)=(1)x(2)x150";
+                        ws.Cell("P5").Value = "รวมค่าหน่วยกิตปฏิบัติ";
+                        ws.Cell("P6").Value = "(5)=(1)x(3)x200";
+                        ws.Cell("Q5").Value = "รวมเงินค่าลงทะเบียนเรียน";
+                        ws.Cell("Q6").Value = "( 6 )=( 4 )+( 5 )";
+                        ws.Cell("M5").Style.Alignment.SetTextRotation(90);
+                        ws.Cell("Q5").Style.Alignment.SetTextRotation(90);
+                        ws.Range("M4:Q4").Merge().Merge().Value =
+                            "ค่าลงทะเบียนเรียนภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 17)).Style.Alignment.Vertical =
+                            XLAlignmentVerticalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 17)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 17)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 17)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(4, 5), ws.Cell(8, 17)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 17)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("D4:G4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("H4:L4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(4, 17)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 17)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                    }
+
+                    if (a == 9)
+                    {
+                        ws.Range("D4:M4").Merge().Value = "จำนวนนักศึกษาที่ลงทะเบียน";
+
+                        ws.Cell("M5").Value = "รวม";
+                        ws.Cell("M6").Value = "( 1 )";
+                        ws.Cell("N5").Value = "จำนวนหน่วยกิตบรรยาย";
+                        ws.Cell("N6").Value = "( 2 )";
+                        ws.Cell("O5").Value = "จำนวนหน่วยกิตปฏิบัติ";
+                        ws.Cell("O6").Value = "( 3 )";
+                        ws.Cell("P5").Value = "รวมค่าหน่วยกิตบรรยาย";
+                        ws.Cell("P6").Value = "(4)=(1)x(2)x150";
+                        ws.Cell("Q5").Value = "รวมค่าหน่วยกิตปฏิบัติ";
+                        ws.Cell("Q6").Value = "(5)=(1)x(3)x200";
+                        ws.Cell("R5").Value = "รวมเงินค่าลงทะเบียนเรียน";
+                        ws.Cell("R6").Value = "( 6 )=( 4 )+( 5 )";
+                        ws.Cell("N5").Style.Alignment.SetTextRotation(90);
+                        ws.Cell("O5").Style.Alignment.SetTextRotation(90);
+                        ws.Range("N4:R4").Merge().Merge().Value =
+                            "ค่าลงทะเบียนเรียนภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 18)).Style.Alignment.Vertical =
+                            XLAlignmentVerticalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 18)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 18)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 18)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(4, 5), ws.Cell(8, 18)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 18)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("D4:G4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("H4:L4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(4, 18)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 18)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                    }
+
+                    if (a == 10)
+                    {
+                        ws.Range("D4:N4").Merge().Value = "จำนวนนักศึกษาที่ลงทะเบียน";
+
+                        ws.Cell("N5").Value = "รวม";
+                        ws.Cell("N6").Value = "( 1 )";
+                        ws.Cell("O5").Value = "จำนวนหน่วยกิตบรรยาย";
+                        ws.Cell("O6").Value = "( 2 )";
+                        ws.Cell("P5").Value = "จำนวนหน่วยกิตปฏิบัติ";
+                        ws.Cell("P6").Value = "( 3 )";
+                        ws.Cell("Q5").Value = "รวมค่าหน่วยกิตบรรยาย";
+                        ws.Cell("Q6").Value = "(4)=(1)x(2)x150";
+                        ws.Cell("R5").Value = "รวมค่าหน่วยกิตปฏิบัติ";
+                        ws.Cell("R6").Value = "(5)=(1)x(3)x200";
+                        ws.Cell("S5").Value = "รวมเงินค่าลงทะเบียนเรียน";
+                        ws.Cell("S6").Value = "( 6 )=( 4 )+( 5 )";
+                        ws.Cell("O5").Style.Alignment.SetTextRotation(90);
+                        ws.Cell("P5").Style.Alignment.SetTextRotation(90);
+                        ws.Range("O4:S4").Merge().Merge().Value =
+                            "ค่าลงทะเบียนเรียนภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 19)).Style.Alignment.Vertical =
+                            XLAlignmentVerticalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 19)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 19)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(4, 4), ws.Cell(8, 19)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(4, 5), ws.Cell(8, 19)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 19)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("D4:G4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range("H4:L4").Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(4, 4), ws.Cell(4, 19)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+
+                        ws.Range(ws.Cell(5, 5), ws.Cell(6, 19)).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                    }
                 }
             }
 
-                // int col2 = 6;
-                foreach (var header in revenueEstimate.data)
+            foreach (var header in revenueEstimate.data)
+            {
+                var a = revenueEstimate.majors.Count;
+                int rowhead2 = 4;
+
+                if (a == 1)
                 {
-                    var a = revenueEstimate.majors.Count;
-                    int rowhead2 = 4;
-                    int no = 1;
-                    if (a == 1)
+                    if (header.topic_type == 1)
                     {
-                        if (header.topic_type == 1)
-                        {
-                            ws.Range(ws.Cell(row, 3), ws.Cell(row, 10)).Merge().Value = header.education_level;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.SetBold().Font.FontSize = 16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Fill.BackgroundColor =
-                                XLColor.FromArgb(198, 224, 180);
-
-                            row++;
-                        }
-
-                        if (header.topic_type == 2)
-                        {
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
-                            ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
-                            ws.Cell(row, rowhead2 + 1).Value = header.total_credits;
-                            ws.Cell(row, rowhead2 + 2).Value = header.lecture_credits;
-                            ws.Cell(row, rowhead2 + 3).Value = header.practical_credits;
-                            ws.Cell(row, rowhead2 + 4).Value = header.total_lecture_credits;
-                            ws.Cell(row, rowhead2 + 5).Value = header.total_practical_credits;
-                            ws.Cell(row, rowhead2 + 6).Value = header.total_register_amount;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Font.SetBold().Font.FontSize =
-                                16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Fill.BackgroundColor =
-                                XLColor.FromArgb(255, 255, 153);
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.Horizontal =
-                                XLAlignmentHorizontalValues.Center;
-                            ws.Cell(row, rowhead2 + 6).Style.Alignment.Horizontal =
-                                XLAlignmentHorizontalValues.Right;
-                            ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 6)).Style.NumberFormat.SetFormat("#,#");
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
-                                XLAlignmentHorizontalValues.Center;
-                            row++;
-                        }
-
-                        if (header.topic_type==3)
-                        {
-                            ws.Cell(row, 1).Value = no;
-                            no++;
-                            ws.Cell(row, 2).Value =  header.topic_code;
-                            ws.Cell(row, 3).Value =  header.topic;
-                            foreach (var i in header.majors)
-                            {
-                                ws.Cell(row, rowhead2).Value = i.credits;
-                                ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
-                                ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                                ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
-                                ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
-                                ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
-                                //rowhead2++;
-                            }
-                            ws.Cell(row, rowhead2 + 1).Value = header.total_credits;
-                            ws.Cell(row, rowhead2 + 2).Value = header.lecture_credits;
-                            ws.Cell(row, rowhead2 + 3).Value = header.practical_credits;
-                            ws.Cell(row, rowhead2 + 4).Value = header.total_lecture_credits;
-                            ws.Cell(row, rowhead2 + 5).Value = header.total_practical_credits;
-                            ws.Cell(row, rowhead2 + 6).Value = header.total_register_amount;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Font.SetBold().Font.FontSize =
-                                16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                            ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 6)).Style.NumberFormat.SetFormat("#,#");
-
-
-                            row++;
-                        }
-                        if (header.topic_type == 4) //รวมระดับชั้น
-                        {
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม "+header.education_level;
-                            ws.Cell(row, rowhead2 + 6).Value = header.total_register_amount;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.SetBold().Font.FontSize = 16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Fill.BackgroundColor =
-                                XLColor.FromArgb(198, 224, 180);
-                            ws.Cell(row, rowhead2 + 6).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
-                            ws.Cell(row, rowhead2 + 6).Style.NumberFormat.SetFormat("#,#");
-
-                            row++;
-                        }
-                        if (header.topic_type == 5) //รวมรายรับ
-                        {
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 9)).Merge().Value = "รวมรายรับจากการจัดการศึกษาให้กับ "+revenueEstimate.faculty+ " " +
-                                " ภาคเรียน "+ revenueEstimate.semester+" / "+revenueEstimate.year+ " "+ revenueEstimate.budget_project_name_th;
-                            ws.Cell(row, 10).Value = revenueEstimate.total_income;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.SetBold().Font.FontSize = 16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                             ws.Cell(row, 10).Style.Fill.BackgroundColor =
-                                XLColor.FromArgb(189, 215, 238);
-                             ws.Range(ws.Cell(row, 1), ws.Cell(row, 9)).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
-                             ws.Cell(row, 10).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
-                             ws.Cell(row, 10).Style.NumberFormat.SetFormat("#,#");
-
-                        }
-                        
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 10)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
                     }
 
-                    if (a == 2)
+                    if (header.topic_type == 2)
                     {
-                        if (header.topic_type == 1)
-                        {
-                            ws.Range(ws.Cell(row, 3), ws.Cell(row, 11)).Merge().Value = header.education_level;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.SetBold().Font.FontSize = 16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Fill.BackgroundColor =
-                                XLColor.FromArgb(198, 224, 180);
-
-                           row++;
-                        }
-
-                        if (header.topic_type == 2)
-                        {
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
-                            ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
-                            ws.Cell(row, rowhead2 + 2).Value = header.total_credits;
-                            ws.Cell(row, rowhead2 + 3).Value = header.lecture_credits;
-                            ws.Cell(row, rowhead2 + 4).Value = header.practical_credits;
-                            ws.Cell(row, rowhead2 + 5).Value = header.total_lecture_credits;
-                            ws.Cell(row, rowhead2 + 6).Value = header.total_practical_credits;
-                            ws.Cell(row, rowhead2 + 7).Value = header.total_register_amount;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Font.SetBold().Font.FontSize =
-                                16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Fill.BackgroundColor =
-                                XLColor.FromArgb(255, 255, 153);
-                            ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 7)).Style.NumberFormat.SetFormat("#,#");
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
-                                XLAlignmentHorizontalValues.Center;
-                            row++;
-                        }
-                        if (header.topic_type==3)
-                        {
-                            ws.Cell(row, 1).Value = no;
-                            no++;
-                            ws.Cell(row, 2).Value =  header.topic_code;
-                            ws.Cell(row, 3).Value =  header.topic;
-                            foreach (var i in header.majors)
-                            {
-                                ws.Cell(row, rowhead2).Value = i.credits;
-                                ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
-                                ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
-                                ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
-                                ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
-                                ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
-                                rowhead2++;
-                            }
-                            ws.Cell(row, 6).Value = header.total_credits;
-                            ws.Cell(row, 7).Value = header.lecture_credits;
-                            ws.Cell(row, 8).Value = header.practical_credits;
-                            ws.Cell(row, 9).Value = header.total_lecture_credits;
-                            ws.Cell(row, 10).Value = header.total_practical_credits;
-                            ws.Cell(row, 11).Value = header.total_register_amount;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.SetBold().Font.FontSize = 16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                            ws.Range(ws.Cell(row, 4), ws.Cell(row, 11)).Style.NumberFormat.SetFormat("#,#");
-
-                            row++;
-                        }
-                         if (header.topic_type == 4) //รวมระดับชั้น
-                        {
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม "+header.education_level;
-                            ws.Cell(row, rowhead2 + 7).Value = header.total_register_amount;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Font.SetBold().Font.FontSize = 16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Fill.BackgroundColor =
-                                XLColor.FromArgb(198, 224, 180);
-                            ws.Range(ws.Cell(row, 4), ws.Cell(row, 11)).Style.NumberFormat.SetFormat("#,#");
-                            ws.Cell(row, rowhead2 + 7).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
-                            row++;
-                        }
-                        if (header.topic_type == 5) //รวมรายรับ
-                        {
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Merge().Value = "รวมรายรับจากการจัดการศึกษาให้กับ "+revenueEstimate.faculty+ " " +
-                                " ภาคเรียน "+ revenueEstimate.semester+" / "+revenueEstimate.year+ " "+ revenueEstimate.budget_project_name_th;
-                            ws.Cell(row, 11).Value = revenueEstimate.total_income;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.FontName = "TH SarabunPSK";
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.SetBold().Font.FontSize = 16;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Alignment.WrapText = true;
-                            ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
-                                XLBorderStyleValues.Thin;
-                             ws.Cell(row, 10).Style.Fill.BackgroundColor =
-                                XLColor.FromArgb(189, 215, 238);
-                             ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
-                             ws.Cell(row, 11).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
-                             ws.Cell(row, 11).Style.NumberFormat.SetFormat("#,#");
-
-                        }
-                        
-                        
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 1).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 2).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 3).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 4).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 5).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 6).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, rowhead2 + 6).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 6)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 6)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            //rowhead2++;
+                        }
+
+                        ws.Cell(row, rowhead2 + 1).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 2).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 3).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 4).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 5).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 6).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 6)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, rowhead2 + 6).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Cell(row, rowhead2 + 6).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, rowhead2 + 6).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 6)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, rowhead2 + 6).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 10).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 9)).Merge().Value = "รวมรายรับจากการจัดการศึกษาให้กับ " +
+                            revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 10).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 10).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 9)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 10).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 10).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 10).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
                     }
-                   
-                    // row++;
-                    // col++;
                 }
-            //}
+
+                if (a == 2)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 11)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 2).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 3).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 4).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 5).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 6).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 7).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 7)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 7)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 7)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 6).Value = header.total_credits;
+                        ws.Cell(row, 7).Value = header.lecture_credits;
+                        ws.Cell(row, 8).Value = header.practical_credits;
+                        ws.Cell(row, 9).Value = header.total_lecture_credits;
+                        ws.Cell(row, 10).Value = header.total_practical_credits;
+                        ws.Cell(row, 11).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 11)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, rowhead2 + 7).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 11)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, rowhead2 + 7).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, rowhead2 + 7).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 11).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 11).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 10).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 10)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 11).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 11).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 11).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+
+                if (a == 3)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 12)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 3).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 4).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 5).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 6).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 7).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 8).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 8)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 8)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 8)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 8)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 8)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 8)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 8)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 8)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 7).Value = header.total_credits;
+                        ws.Cell(row, 8).Value = header.lecture_credits;
+                        ws.Cell(row, 9).Value = header.practical_credits;
+                        ws.Cell(row, 10).Value = header.total_lecture_credits;
+                        ws.Cell(row, 11).Value = header.total_practical_credits;
+                        ws.Cell(row, 12).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 12)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, rowhead2 + 8).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 12)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, rowhead2 + 8).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 8)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 12).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 11)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 12).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 12).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 12).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 12).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 12).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+
+                if (a == 4)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 13)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 4).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 5).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 6).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 7).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 8).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 9).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 9)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 9)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 9)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 9)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 9)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 9)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 9)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 9)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 8).Value = header.total_credits;
+                        ws.Cell(row, 9).Value = header.lecture_credits;
+                        ws.Cell(row, 10).Value = header.practical_credits;
+                        ws.Cell(row, 11).Value = header.total_lecture_credits;
+                        ws.Cell(row, 12).Value = header.total_practical_credits;
+                        ws.Cell(row, 13).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 13)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, 13).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 13)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 13).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 13).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 12)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 13).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 13).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 13).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 13).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 13).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+
+                if (a == 5)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 14)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 5).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 6).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 7).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 8).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 9).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 10).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 10)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 10)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 10)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 10)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 10)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 10)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 10)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 10)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 9).Value = header.total_credits;
+                        ws.Cell(row, 10).Value = header.lecture_credits;
+                        ws.Cell(row, 11).Value = header.practical_credits;
+                        ws.Cell(row, 12).Value = header.total_lecture_credits;
+                        ws.Cell(row, 13).Value = header.total_practical_credits;
+                        ws.Cell(row, 14).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 14)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, 14).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 14)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 14).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 14).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 13)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 14).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 14).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 14).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 14).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 14).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+
+                if (a == 6)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 15)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 6).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 7).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 8).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 9).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 10).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 11).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 11)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 11)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 11)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 11)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 11)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 11)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 11)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 11)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 10).Value = header.total_credits;
+                        ws.Cell(row, 11).Value = header.lecture_credits;
+                        ws.Cell(row, 12).Value = header.practical_credits;
+                        ws.Cell(row, 13).Value = header.total_lecture_credits;
+                        ws.Cell(row, 14).Value = header.total_practical_credits;
+                        ws.Cell(row, 15).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 15)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, 15).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 15)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 15).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 15).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 14)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 15).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 15).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 15).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 15).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 15).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+
+                if (a == 7)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 16)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 7).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 8).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 9).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 10).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 11).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 12).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 12)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 12)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 12)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 12)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 12)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 12)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 12)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 11).Value = header.total_credits;
+                        ws.Cell(row, 12).Value = header.lecture_credits;
+                        ws.Cell(row, 13).Value = header.practical_credits;
+                        ws.Cell(row, 14).Value = header.total_lecture_credits;
+                        ws.Cell(row, 15).Value = header.total_practical_credits;
+                        ws.Cell(row, 16).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 16)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, 16).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 16)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 16).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 16)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 16).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 15)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 16).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 16).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 16).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 16).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 16).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+
+                if (a == 8)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 17)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 8).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 9).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 10).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 11).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 12).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 13).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 13)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 13)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 13)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 13)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 13)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 13)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 13)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 12).Value = header.total_credits;
+                        ws.Cell(row, 13).Value = header.lecture_credits;
+                        ws.Cell(row, 14).Value = header.practical_credits;
+                        ws.Cell(row, 15).Value = header.total_lecture_credits;
+                        ws.Cell(row, 16).Value = header.total_practical_credits;
+                        ws.Cell(row, 17).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 17)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, 17).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 17)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 17).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 17)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 17).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 16)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 17).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 17).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 17).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 17).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 17).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+
+                if (a == 9)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 18)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 9).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 10).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 11).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 12).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 13).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 14).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 14)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 14)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 14)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 14)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 14)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 14)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 14)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 13).Value = header.total_credits;
+                        ws.Cell(row, 14).Value = header.lecture_credits;
+                        ws.Cell(row, 15).Value = header.practical_credits;
+                        ws.Cell(row, 16).Value = header.total_lecture_credits;
+                        ws.Cell(row, 17).Value = header.total_practical_credits;
+                        ws.Cell(row, 18).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 18)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, 18).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 18)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 18).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 18)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 18).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 17)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 18).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 18).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 18).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 18).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 18).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+
+                if (a == 10)
+                {
+                    if (header.topic_type == 1)
+                    {
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 19)).Merge().Value = header.education_level;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+
+                        row++;
+                    }
+
+                    if (header.topic_type == 2)
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Merge().Value = header.year_class;
+                        ws.Cell(row, 3).Value = "นักศึกษา รหัส" + header.code;
+                        ws.Cell(row, rowhead2 + 10).Value = header.total_credits;
+                        ws.Cell(row, rowhead2 + 11).Value = header.lecture_credits;
+                        ws.Cell(row, rowhead2 + 12).Value = header.practical_credits;
+                        ws.Cell(row, rowhead2 + 13).Value = header.total_lecture_credits;
+                        ws.Cell(row, rowhead2 + 14).Value = header.total_practical_credits;
+                        ws.Cell(row, rowhead2 + 15).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 15)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 15)).Style.Font.SetBold().Font.FontSize =
+                            16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 15)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 15)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(255, 255, 153);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, rowhead2 + 15)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 2)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, rowhead2 + 15)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, rowhead2 + 15)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 3)
+                    {
+                        ws.Cell(row, 1).Value = no;
+                        no++;
+                        ws.Cell(row, 2).Value = header.topic_code;
+                        ws.Cell(row, 3).Value = header.topic;
+                        foreach (var i in header.majors)
+                        {
+                            ws.Cell(row, rowhead2).Value = i.credits;
+                            ws.Cell(row, rowhead2).Style.Border.OutsideBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Border.RightBorder = XLBorderStyleValues.Thin;
+                            ws.Cell(row, rowhead2).Style.Font.FontName = "TH SarabunPSK";
+                            ws.Cell(row, rowhead2).Style.Font.FontSize = 16;
+                            ws.Cell(row, rowhead2).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                            rowhead2++;
+                        }
+
+                        ws.Cell(row, 14).Value = header.total_credits;
+                        ws.Cell(row, 15).Value = header.lecture_credits;
+                        ws.Cell(row, 16).Value = header.practical_credits;
+                        ws.Cell(row, 17).Value = header.total_lecture_credits;
+                        ws.Cell(row, 18).Value = header.total_practical_credits;
+                        ws.Cell(row, 19).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 19)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Border.RightBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 4) //รวมระดับชั้น
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Merge().Value = "รวม " + header.education_level;
+                        ws.Cell(row, 19).Value = header.total_register_amount;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 3)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(198, 224, 180);
+                        ws.Range(ws.Cell(row, 4), ws.Cell(row, 19)).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 19).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Range(ws.Cell(row, 3), ws.Cell(row, 19)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 19).Style.Border.LeftBorder =
+                            XLBorderStyleValues.Thin;
+                        row++;
+                    }
+
+                    if (header.topic_type == 5) //รวมรายรับ
+                    {
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 18)).Merge().Value =
+                            "รวมรายรับจากการจัดการศึกษาให้กับ " + revenueEstimate.faculty + " " +
+                            " ภาคเรียน " + revenueEstimate.semester + " / " + revenueEstimate.year + " " +
+                            revenueEstimate.budget_project_name_th;
+                        ws.Cell(row, 19).Value = revenueEstimate.total_income;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Font.FontName = "TH SarabunPSK";
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Font.SetBold().Font.FontSize = 16;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Alignment.WrapText = true;
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                        ws.Cell(row, 19).Style.Fill.BackgroundColor =
+                            XLColor.FromArgb(189, 215, 238);
+                        ws.Range(ws.Cell(row, 1), ws.Cell(row, 19)).Style.Alignment.Horizontal =
+                            XLAlignmentHorizontalValues.Center;
+                        ws.Cell(row, 19).Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Right;
+                        ws.Cell(row, 19).Style.NumberFormat.SetFormat("#,#");
+                        ws.Cell(row, 19).Style.Border.OutsideBorder =
+                            XLBorderStyleValues.Thin;
+                    }
+                }
+            }
 
             using (var stream = new MemoryStream())
             {
diff --git a/bin/Debug/netcoreapp3.1/rmutr_report.dll b/bin/Debug/netcoreapp3.1/rmutr_report.dll
index c854f87..8a93bdc 100644
Binary files a/bin/Debug/netcoreapp3.1/rmutr_report.dll and b/bin/Debug/netcoreapp3.1/rmutr_report.dll differ
diff --git a/bin/Debug/netcoreapp3.1/rmutr_report.pdb b/bin/Debug/netcoreapp3.1/rmutr_report.pdb
index 58589af..1359315 100644
Binary files a/bin/Debug/netcoreapp3.1/rmutr_report.pdb and b/bin/Debug/netcoreapp3.1/rmutr_report.pdb differ
diff --git a/obj/Debug/netcoreapp3.1/rmutr_report.dll b/obj/Debug/netcoreapp3.1/rmutr_report.dll
index c854f87..8a93bdc 100644
Binary files a/obj/Debug/netcoreapp3.1/rmutr_report.dll and b/obj/Debug/netcoreapp3.1/rmutr_report.dll differ
diff --git a/obj/Debug/netcoreapp3.1/rmutr_report.pdb b/obj/Debug/netcoreapp3.1/rmutr_report.pdb
index 58589af..1359315 100644
Binary files a/obj/Debug/netcoreapp3.1/rmutr_report.pdb and b/obj/Debug/netcoreapp3.1/rmutr_report.pdb differ