Trying to compare actual results to budget with multiple IS items per Budget Line

Currently I am trying to create a budget to actual analysis when there are often multiple Financial Statement line items per a single line in the budget. For instance on for the Plant Supplies Budget Item, there will be Safety Supplies, Misc Supplies, Plant Supplies - Drums, and small tools. Using some kind of formula would then add up all those accounts to compare with the given Budget Line Item.

Ideally I would want a supporting tab with all the different Financial Statement Accounts mapped out to the corresponding Budget Line Item which are then summed on the main page for review. This would be much easier to maintain as opposed to having a six argument formula.

Basically basically if the budget line equals this, then sum certain IS accounts that are mapped on the supporting page.

is what I am describing realistic at all?