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Default sumif by multiple condition

Hi,

I want find out summary with sumif formula for the following datas:
1 A1 B1 C1 D1 E1
2 STAFF # DEP SAL OT ALOW
3
4 101 SALES $400 $75 $200
5 102 ACCT $500 $100 $250
6 103 ADMIN $350 $50 $100
7 104 PUR $350 $- $150
8 105 ACCT $450 $- $150
9 106 ADMIN $300 $75 $125
10 107 PUR $400 $100 $150
11
12 SUMMARY:
13
14 ALOW ACCT ?
15 OT ACCT ?
16 SAL ACCT ?
17 ALOW ADMIN ?
18 OT ADMIN ?
19 SAL ADMIN ?
20 ALOW PUR ?
21 OT PUR ?
22 SAL PUR ?
23 ALOW SALES ?
24 OT SALES ?
25 SAL SALES ?

Thanks

 
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