This information is new, you did not include this in your initial question. So your data is somewhat exported from another source and I believe, the cells in A B and C columns are treated as text. Is this correct? If the contents of the cells are text, then the first option I gave you, which is an array formula, will not work. The reason for this is because the array formula I created looks for the number in the right most part of the row.
However, I also made a second option for you using the nested IFs approach. Have you tried it also? It shall work on text and numbers. This is the formula for it:=IF(ISBLANK(C2),IF(ISBLANK(B2),A2,B2),C2)
In that modified file I sent you, there were 2 sheets. The first one uses the array and the second one uses the nested IFs. That nested IFs approach shall work on both text and numbers.
Now, there are several ways to make your data numbers. But you have to check first if they are numbers indeed or not by performing arithmetic on them. Example, if you have data in cells A5:C5, you can do SUM() on them and see if it yields results. You can do A5+B5 and see if it gives results.
If your numbers are stored as text or in General format, please click on this link for more information on how to convert your cells into numbers:http://office.microsoft.com/en-001/excel-help/convert-numbers-stored-as-text-to-numbers-HP003055900.aspx
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