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help with formula

Hi , I need some help

I have a formula as follows:

=IF(AND(M14="",ISNUMBER(M15)),SUM(OFFSET(M15,0,0,M ATCH(TRUE,M15:M38="",0)-1)),"")

The formula does not work if there is a ( $ ) in cell M14
Is there a way to chance the formula so that it will work with
the ( $ ) in cell M14

eg: M
row 14 $
row 15 25
row 16 18
row 17 17
row 18 28

any help please
--
bill gras

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