Adding numbers ignoring text & negatives

The #VALUE in my formula is NOT caused by a blank cell.

The SUM functions ignores blank cells (only if no cells left, SUM replaces 1 blank cell by zero) before executing SUM.
The ABS function replaces a blank cell by zero before executing ABS.
Because of how these functions work in this way, a blank cell cannot cause #VALUE in SUM or ABS.

I indicated in post #12, what could be the cause of a #VALUE.
If you upload your sheet I can check if that is the case.