Thank you, I am able to solve it with sumifs.

However, the example that i provide is the one that I am currently think of. I am not sure how to do it and don't think it is a good template because the JOB ID is redundant. I need to add the JOB ID twice in order to minus and added back the the total item.
So if anybody have a suggestion to improve my template or post a new template for me to use or to learn, feel free.

Thank you.