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
where _Sheets is a Dynamic Named Range defined as:
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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