Index and Match Multiple Header (Rows) Criteria

Attachment 150008Hello Excel Gurus,

I have a simple question for you! (It's hard to me though).

Below is my data.

B1-E1: Gross Revenue (Merged Cell)F1-I1: Net Revenue (Merged Cell)

A2: Material B2: Q1 C2: Q2 D2: Q3 E2: Q4 F2: Q1 G2: Q2 H2: Q3 I2: Q4
A3: XYZ B3: 100 C3: 125 D3: 150 E3: 125 F3: 80 G3: 90 H3: 100 I3: 85

So basically, What I need is that, through the formula, Index, Match, Vlookup etc, whatever is the most effective and efficient way, When the material is XYZ for Gross Revenue Q3, the value return should be 150. For material XYZ for Net Revenue Q2, the answer is 90

ps: I've tried to make it look good in here, but you can't understand what I'm trying to do, I have an attached spreadsheet.

Uploaded Spreadsheet: Multiple Header Criteria.xlsx