Ignoring that the data in one are not the same as the data in the other, it appears what she wants is (borrowing a term from Access) a cross tab query with part no's in the rows, operations in the columns, and programs at the intersections.
If that's the case and if it is also the case that there can only be a single program at any part/operation intersection, this can be easily jerry-rigged. In Access, as alluded to earlier, this is a cross tab query. In Excel, it can be done with a pivot table (see attached). I'm not sure if there's a way to suppress the grand totals calculations. They are not relevant.
Other than that, if there's a better way to do this with equations of one sort or another, I will think about that after some clarification from the OP.
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