=ИНДЕКС($D$8:D9;СУММПРОИЗВ(МАКС(($C$8:C9="$")*СТРОКА($C$8:C9)))-7)*I9

Sub MultipleD() ' Заточено под колонку "D"[4]
    Dim i As Long, LastRow As Long, rTemp  As Range
    LastRow = Cells(Rows.Count, "D").End(xlUp).Row
    For i = 8 To LastRow
        If Cells(i, "D").MergeArea.Cells.Count = 2 Then
            Set rTemp = Range("D" & i)
        Else
        Dim s As String
        s = "=R" & rTemp.Row & "C" & rTemp.Column & " * R" & Cells(i, "D").Row & "C" & Cells(i, "D").Column
            If Not rTemp Is Nothing Then Cells(i, "E").FormulaR1C1 = s
        End If
    Next i
End Sub
Sub MultipleSel() 'Нужно выделять диапазон. Более универсален - не привязан к колонке
    Dim s As String, Cell As Range, rTemp  As Range
    If Selection.Cells.Count = 1 Then Exit Sub
    For Each Cell In Selection.Columns(1).Cells
        If Cell.MergeArea.Cells.Count = 2 Then
            Set rTemp = Cell
        Else
        s = "=R" & rTemp.Row & "C" & rTemp.Column & " * R" & Cell.Row & "C" & Cell.Column
            If Not rTemp Is Nothing Then Cell.Offset(0, 1).FormulaR1C1 = s
        End If
    Next Cell
End Sub