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Default Sum when Multiple Criteria are met

I am trying to sum some items based on 3 different criteria. My data is laid
out as follows:
CustYear SlsYear M7 M8 M9 M10 Grand Total
2004 2005 $26,453 $31,274 $24,862 $19,622 $102,211
2006 $43,423 $55,347 $45,120 $48,772 $192,663
2007 $97,685 $60,947 $- $- $158,632
2005 2005 $24,995 $34,191 $31,900 $29,308 $120,395
2006 $53,176 $73,044 $53,849 $69,789 $249,859
2007 $111,734 $67,111 $- $- $178,844
2006 2005 $13 $7 $3 $5 $28
2006 $23,052 $38,514 $32,152 $41,222 $134,940
2007 $74,681 $46,680 $- $- $121,361
2007 2005 $111 $189 $14 $70 $384
2006 $214 $65 $62 $89 $430
2007 $31,574 $27,809 $- $- $59,383

What I want is a summary that looks like this:
2005 2006 2007
Base $116,914 $224,991 $337,477
2006 $19 $61,566 $121,361
2007 $301 $279 $59,383
$117,234 $286,836 $518,221
For rows:
1) I want everything with a CustYear prior to 2006 in my base Group. I want
everything with a CustYear of 2006 or 2007 in their respective buckets.
2) I only want year-to-date months (in this example through 8).

For columns:
1) I want the data related to the correct SlsYear in the correct column.

I've tried using sumproduct and I keep getting #Value!
=SUMPRODUCT(--(Sheet2!$A$3:$A$17<2006),--(Sheet2!$C$2:$N$2<9),--(Sheet2!$B$3:$B$17=2005),Sheet2!$C$3:$N$17)

Any help would be greatly appreciated!

Thank you,
Beth



 
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