I have a worksheet that has Topics in Col A2 - A30, Hours in Col B2 - B30
and in Col C - P Divisions. Starting in D if they need the topic it has an X
and if not it is blank. I need a formula at the end of each col (C, D, E,
....) that will look in that col and if it has an X go over to Col B and get
the hours, then at the end of that Co it will give me a total) this will
let me know for each col what the total number of hours that div will need.

Try this in the last row of column C:

=SUMIF(C2:C30,"x",$B$2:$B$30)

Or use a pivot table to tell you who wants what topic and for how many
total hours.