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Default Subtotaling one sheet on another sheet

Excel 2003 SP3

It's been years since I've had training and this one is just getting away
from me. User has Sheet1 with list of material types and material amounts.
This is setup as a form so neither of these columns is the leftmost column.

He wants to summarize a total of Material A, Material B, etc. on Sheet 2 by
adding the respective amounts of each material in Sheet 1 and showing the
total on Sheet 2. If I could get him to simply copy sheet 1 to sheet 3, then
sort and sub-total, it would be easy, but that's not what he wants. Can
anyone offer any advice? Thanks!
 
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