Kostis: Thank's. It works. Due to the different sizes of my
various ranges I decided to use my formula in each column only, and
then add a =Sum(D11:F11) in row 12.

I see I left a comma out of my formula in my OP.

However, you use <"S" in your SUMPRODUCT formulas and if I try to
change my formula in SUMIF to <"S" I get an error message. If I try
to change your SUMPRODUCT formula to "<S" I get an error message. Why
is this? I got my "<S" straight from a SUMIF example in my 97 text.

Also, what is the signifigance of the -- in your formula? It doesn't
work without it and only one produces a negative value?

thanks, ed