So what defines a point that is associated with a U or an NA.

From looking at the attached sheet, the total in L361 is summing everything above it apart from L316, L351 and L326.

So if you summed everything apart from the rows which held the "10. Breakfast", "10. Breakfast - Total" and "11. Purblendz - Total" rows would that do?

Maybe in L361:
=SUM(L25:L360)-VLOOKUP("10. BREAKFAST - TOTAL", B25:L360,11,FALSE)-VLOOKUP("10. BREAKFAST",B25:L360,11,FALSE)-VLOOKUP("11. PURBLENDZ - TOTAL",B25:L360,11,FALSE)

? It returns the same as what you have at the moment..