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Default ISNUMBER Logical test

Joel, logically, this is exactly what i need, but formula doesnt work,
gives me #VALUE...

This is your formula.... any ideas?

=SUMPRODUCT(--(OR(LEFT($B$2:$B$60,3)="312",LEFT($B$2:$B$60,3)="3 13")),--
($K$2:$K$60="*ct08*"),--($R$2:$R$60000="B60"),$H$2:$H$60)

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