Excel 2007 : SUMIFS – want to sum #’s in column <=3 w/multi criteria

I am trying to use the SUMIFS function w/multiple criteria in an Excel 2007 workbook to sum #’s in a column that are <=3. With each scenario I‘ve gotten an error. The function listed below is the only one where I got no error but no results. I have listed an example of the data I'm using and the function. Can anyone assist me with this? Thank you in advance.

Row L Row N Row M Row S Row U
PROD # OF LNS CREATE DTE SALESID REASON
VOICE 5 2/25/2009 40904 BUSINESS CLASS
VOICE 1 2/23/2009 40905 BUSINESS CLASS
VOICE 2 2/23/2009 40905 BUSINESS CLASS
VOICE 1 2/23/2009 40924 BS SVC DIGVOICE
VOICE 3 2/25/2009 40925 BS SVC DIGVOICE
VOICE 1 2/25/2009 40927 BUSINESS CLASS

=SUMIFS('Voice Detail'!$N:$N,'Voice Detail'!$N:$N,"<=3",'Voice Detail'!$V:$V,"<>TRANSFER",'Voice Detail'!$V:$V,"<>NON PAY RESTART",'Voice Detail'!$V:$V,"<>NON-PAY RESTART",'Voice Detail'!$S:$S, 'Mar Voice Sales'!$B4)