breakeven_days_new =
VAR id = MAX(Партии[IDПартия])
VAR total_cost = CALCULATE(
    SUM(Партии[СебестоимостьПартии]),
    Партии[IDПартия] = id
)
VAR sales_table = 
    FILTER(
        ADDCOLUMNS(
            Продажи,
            "CumulativeSales", 
            CALCULATE(
                SUM(Продажи[Стоимость]),
                FILTER(Продажи, Продажи[ДатаПродажи] <= EARLIER(Продажи[ДатаПродажи]))
            )
        ),
        [CumulativeSales] >= total_cost
    )
VAR min_date = MIN(Партии[ДатаПоставки])
VAR breakeven_date = MINX(sales_table, [ДатаПродажи])

RETURN
DATEDIFF(min_date, breakeven_date, DAY)

Function CountColoredCells(rng As Range, colorCell As Range) As Long
    Dim cell As Range
    Dim count As Long
    count = 0
    
    For Each cell In rng
        If IsNumeric(cell.Value) And cell.Interior.Color = colorCell.Interior.Color Then
            count = count + 1
        End If
    Next
    
    CountColoredCells = count
End Function

=CountColoredCells(C14:AG14;$A$24)*(2*(СЧЁТЕСЛИ(C14:AG14;4)>0)+6*(СЧЁТЕСЛИ(C14:AG14;8)>0))

Function CountColoredCells(rng As Range, colorCell As Range) As Long
    Dim cell As Range
    Dim count As Long
    count = 0
    
    For Each cell In rng
        If IsNumeric(cell.Value) And cell.Interior.Color = colorCell.Interior.Color Then
            count = count + 1
        End If
    Next
    
    CountColoredCells = count
End Function

=CountColoredCells(C14:AG14;$A$24)*(2*(СЧЁТЕСЛИ(C14:AG14;4)>0)+6*(СЧЁТЕСЛИ(C14:AG14;8)>0))