=((SUMPRODUCT(--(($B$1:$F$1="3")+($A2:$A34="C2")),$B2:$F34)))

1 2 3 4 5
C1 10.00 20.00 30.00
C2 10.00 20.00 30.00
C3 10.00 20.00 30.00
C4 10.00 20.00 30.00
C5 10.00 20.00 30.00
C6 10.00 20.00 30.00
C7 10.00 20.00 30.00
C8 10.00 20.00 30.00
C9 10.00 20.00 30.00
C10 10.00 20.00 30.00
Total C
S1 10.50 21.00 31.50
S2 10.50 21.00 31.50
S3 10.50 21.00 31.50
S4 10.50 21.00 31.50
S5 10.50 21.00 31.50
S6 10.50 21.00 31.50
S7 10.50 21.00 31.50
S8 10.50 21.00 31.50
S9 10.50 21.00 31.50
S10 10.50 21.00 31.50
Total S

One Horizontal and another Vertical,