title: MATCH throwing data type error
body: <p>I have a requirement to do a reference lookup based on 2 columns of data.  The formulas show the proper result in the "Function Arguments" dialog but for some reason display <code>#VALUE!</code> in the cells.  Below is a simplified example of what is occurring, reference data is shown in rows 2 through 5. </p>
  
  <p><img src="https://i.stack.imgur.com/0cnsd.jpg" alt="enter image description here"></p>
  
  <p>Index and Match formulas in <code>C8</code> through <code>D12</code> are throwing value errors (based on the <code>MATCH</code>) but if you open the Function Arguments Dialog both show the correct answers being calculated. Each row uses the same basic formula which uses the values from columns A and B to perform a lookup of the Usance Code for the matching row in the reference area.  Formulas for cells <code>C8</code> and <code>D8</code> are as follows:</p>
  
  <p>C8 </p>
  
  <pre><code>=INDEX($A$2:$C$5,MATCH(A8 &amp; B8, $A$2:$A$5 &amp; $B$2:$B$5, 0), 3)
  </code></pre>
  
  <p>D8</p>
  
  <pre><code>=MATCH(A8&amp;B8,$A$2:$A$5&amp;$B$2:$B$5,0)
  </code></pre>
  
  <p>The <code>MATCH</code> is throwing the error "A value used in the formula is of the wrong data type" and displays <code>#VALUE!</code> but if you position your cursor in a cell with either formula and select "Insert Function" to open the Function Arguments Dialog the formula is calculating the correct result for both their <code>INDEX</code> and <code>MATCH</code> formulas as shown above.</p>
  
  <p>If someone could explain the underlying reason for the data type error and provide a solution it would be appreciated. </p>