Filter, Sort and Restrict Lists from Dynamic Arrays for Profit maximization (based on FMWC case Lumberjack)

Description
This best Practice shows some techniques with LET, SORT and FILTER functions in combination with INDEX to extract single rows or columns from an array, consequently using Dynamic Arrays.
The approach also uses the less commonly used INDIRECT function to calculate distances between cells that are referenced by A1-reference addresses. The whole practice bases on the case Lumberjack from FMWC and instructions for what to look for and calculate can be found on the Case sheet in the Excel file together with input data.
The file only contains a solution for Level 6 (the highest level in the case) and a reduced set from the input data, just enough to fit the purpose of demonstration. However, the solution will work for all inputs in the case and the file also shows how to extend inputs by MonteCarlo Simulation. To get the full original case with answers go to the store on FMWC website.

The case provides three major challenges:
1) calculate the shortest distance from any cell to the road.
2) serialize the contents of a matrix (array) into a list which we can filter and sort
3) exclude items that have been sold from the lists for later months
The first determines transportation cost, the second lets us most comfortably filter for the top profit earners and combine with results of earlier months, and #3 insures that a tree can only earn profit once.