In SUMIFS each precedent range must have the same dimensions - defined explicitly within the formula.
This is one area where SUMIFS differs to SUMIF in which the dimensions of the first range are automatically applied to the optional range irrespective of any dimensions that may have been applied to that range explicitly, eg:
are both processed as
* pending XL version this particular construct is Volatile (see: http://www.decisionmodels.com/calcsecretsi.htm)
This automatic resizing does not happen in SUMIFS and you will get #VALUE! errors if the dimensions of each precedent range are not the same.
On an aside if the intention is to have just the one criteria value regards P {9} then you can remove the in line array and outer SUM.
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