In D2:
=SUMPRODUCT(--(OFFSET(B$1,MATCH(D$1,B:B,0),-1,3)=C2),
OFFSET(B$1,MATCH(D$1,B:B,0),,3))
Copy D2 down to D4 to return results as desired, which are flexible
to/dependent on the input in D2 (Payable, Billable, or Burden), as well as
the inputs in C2:C4 (M, D, or S).

Success? High-five it here, click the YES button below.
--
Max
Singapore
http://savefile.com/projects/236895
Downloads:25,000 Files:300 Subscribers:70
xdemechanik
---
"Jeremy" wrote in message
...
I am trying to create a sum if formula that takes the given in Rows B and
places them in D given the Criteria in C matches that of A under the
Payable,
Billable or Burden in B. D1 is manual typed as Billable, payable or
burden.

Thank you

A B C D
1 Payable PAYABLE
2 M 10 M 10
3 S 20 D 20
4 D 30 S 30
5
6
7 Billable
8 M 15
9 S 25
10 D 35
11
12 Burden
13 M 6
14 S 12
15 D 18
16