Nested IF statement to recognize root 'codes'

Yesterday i had an issue recognizing codes which was solved by using the =sumif() function.

Basically if the code is 110 add together all amounts attached to that code and sum them in a new cell. Perfect.

Now however there is an added level of complexity and i need to figure out how to nest an IF statement into a =sumif() function so that code amounts are summed into their root code, for example the root code of 110, 120, 130 is 100.

So basically i want a function that will sum the specific code (110) and then sum together that amount under the root code (100).

Here is an example.

The amounts for the lower level codes have been summed but i need the high level codes to be summed together.

Thank you for your time