OK...see if I'm on the right track here.

Put one of these formulas in a cell anywhere but in columns A, L, or
M:

=SUMIF($A$1:$A$40,5014,$L$1:$L$40)-SUMIF($A$1:$A$40,5014,$M$1:$M$40)

=SUMPRODUCT(--($A$1:$A$40=5014)*(($L$1:$L$40)-($M$1:$M$40)))


Does that help?

Ron


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