I am at a loss. I have entered the following formula into Rows 2 and 3

Row 2 =SUM(IF($A$2:$A$135=1,IF($D$2:$D$135="XA",$H$2:$H$ 135,0),0))
Row 3 =SUM(IF($A$2:$A$135=1,IF($D$2:$D$135="SL",$H$2:$H$ 135,0),0))

Column A refers to the Quarter (1, 2, 3, 4), Column D refers to the product and column H is the cost. I want the total cost entered if A and D meet the criteria.

This formula works fine with column D as "XA", and it works fine with "SL" as long as column A is 1, 3 or 4. However it will not work if I change column A to 2 and column D to "SL"

I have no idea why. I have had others look at this and there is no explanation as to why it will not work. I have tried using a new workbook, new worksheet, reentered the formula from scratch, etc. Still will not work. Any help will be appreciated.