Using Lookup to Return Column Header or Index Function to return revised pay rate

I am trying to create a spreadsheet that will look up a position from the row heading and return a column heading demonstrating the step in the grid. Taking that one step further we would then do a lookup from the new grid based on the salary header and position and return the corresponding rate.

I have attempted the index function but am getting a #VALUE error.

Please help!

Based on the attached example if I have a second spreadsheet that says "ACcounting Clerk" "$18.00" per hour, I want the return value of $18.36.