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Default Conditional Formulas

I am trying to do a conditional &If formulas and am stumped. Any help will be
grateful.

Please see attached:



Im trying to get the spend dept 450300 to add up just the SM1-Assy +
SM2-Assy, and then SM1-Tech + SM2 Tech, etc. for all of the months. Just
spend dept 450300.



If you need to see a snapshot please respond will send spreadsheet......


Thanks!!!!!!!!

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