Sumif with conditions?

I have a table, in the table are cost and an X in a column of who the cost is accociated with. on some lines it is split between multiple people. So I want to split that cost between the people in my totals for each person. Its a christmas list.

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Dad = $200.00
Mom = $200.00
Tom = $25.00
Beth = $25.00

Thank you for the help

Simplest solution - calc apportioned cost per line and sum - if we assume your table is A1:F3 (headers in row 1, cost in column B) then

G2: =$B2/COUNTIF($C2:$F2,"X")
copied down to G3

Then individual totals

C4: =SUMIF(C$2:C$3,"X",$G$2:$G$3)
copied across to F4