Given 2003 requirement:
For rows 8 & 9 as above but revert ISNUMBER to ISTEXT![]()
C5: =SUMPRODUCT(ISNUMBER($K$3:$K$81)*($J$3:$J$81=$B5)) copied to D6 D5: =SUMPRODUCT(ISNUMBER($K$3:$K$81)*($J$3:$J$81=$B5),$L$3:$L$81) copied dot D6
though for rows 8 & 9 you might also consider use of COUNTIF (C) & SUMIF (D) based on B - subtracting appropriate value in rows 5 & 6 from resulting values
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