Dear Nimish,

use this formula
=SUMPRODUCT(--($B$11:$B$18=$A5), --($A$11:$A$18="Tom")*$C$11:$C$18)
Change Tom to Harry in column C

"Nimish Shah" wrote:

Dear Sir,

I am in seacrh of a formula. I want to fill up the cell of COST-TOm and
COST-Harry.

Product COST-TOM COST-Harry
Apple ??? ???
Mango ??? ???
Banana ??? ???

Data Available
Farmer Product COST
Tom Apple 10
Harry Apple 20
Harry Banana 7
Tom Apple 10
Harry Mango 30
Harry Apple 20
Tom Mango 15
Harry Mango 30

Regards,
Nimish