H68=SUMIFS($G$5:$G$100,$C$5:$C$100,$F$68,$E$5:$E$100,$G68) Copy down


H74=SUMIFS($G$5:$G$100,$C$5:$C$100,"<>"&$F$68,$E$5:$E$100,$G74) copy down



if F74=Non

H74=SUMIFS($G$5:$G$100,$C$5:$C$100,$F$74,$E$5:$E$100,$G74)