B2 A
B3 200k200t
F5 450 (this is square meterage)

=SUMPRODUCT((B3&B2=D32:D166&E32:E166)*OFFSET(E32:E166,0,MATCH(F5,{0;200;500;1000;3000;6000;10000})))

Board Grade Flute <199 200-499 500-999 1000-2999 3000-5999 6000-9999 10000+
125C125C B 999 385 301 288 281 275 267 (this is price per square metre)
134 LINES LIKE THIS ONE ABOVE IN THE TABLE.

This formula works on data I type in but the table data that I already have looks identical but the formula returns a #value! message. I have identified that the problem is in the board grade column but cannot see any difference in the formatting. Is there something else about cell contents that can be different?

Additionally, I want to exchange the 999 for a text message (when the quantity is 199 or less. How can I incorporate text into the formula?

Thanks for your help.