Another Large Excel File Processing

Hello, For this project, I will provide one input file in excel(xls or csv) format which has 37000 rows (see attached input sample document). I will need a program to convert the input file using the logic defined (see attached logic document). The program will generate an output file which includes 2 tabs (see attached output sample document). Because the input file contains 37k records, the program will need to be optimized in order to minimize the processing time. the logic document is my best attempt to describe the logic, if you see a better way and achieve the same result, it is ok with me. I will need to run the program several times, on other files with the same format. If you are interested, please indicate the technology you will use, how long it will take to deliver, how long you estimate it will take for your program to process the 37000 rows. Thanks