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Default Question about a formula

I trying to fig out what the formula is doing/

FormulaR1C1 = "=SUMIF(TOEPIEXP!C[2],1,TOEPIEXP!C[40])"

TOEPIEXP!C i know that TOEPIEXP is the worksheet what is the C?

[2],1,TOEPIEXP!C[40])" What is the [2] ? The 1 is the criteria. TOEPIEXP is
the work sheet. What is C? what is 40?

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