I agree with MarvinP that separate SUMIFs are the way forward (else use a Multi Consolidation Pivot Table)
You can conduct SUMIF in 3D if you use INDIRECT etc but it's volatile and not particularly efficient IMO
=SUMPRODUCT(SUMIF(INDIRECT("'"&_Sheets&"'!E:E"),B2,INDIRECT("'"&_Sheets&"'!B:B")))
where _Sheets is a Dynamic Named Range defined as:
Name: _Sheets
RefersTo: =OFFSET($G$1,0,0,COUNTA($G:$G),1)
and where sheets to be included in the aggregation (Class A, Class B & Class C) are listed in Column G (G1 onwards)
but to reiterate I concur with MarvinP's approach - the above is merely a demo. of an alternative technique you might otherwise come across.
(Given use of XL2008 UDFs are not viable)
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