Look, I applied the filter that you suggested in post #5 and the status bar said there were 37 records. I can see rows 538 and 539 in the displayed list. I put this formula in K555:

=SUBTOTAL(2,K2:K553)

which confirmed there were 37 records. Your SUMPRODUCT formula in the summary sheet also produces a result of 37.

So why do you think that there are 39 ??

Pete