I have a excel problem with a formula for a spreadsheet, basically I am
trying to combine two accounting spreadsheets. Lets call them spreadsheet A &
B. All my values are in spreadsheet A and this contains four columns. see
below

Code Description Division Amount
1 COGS sales 10
1 COGS manufacturing 15
2 expenses sales 12
2 expenses manufacturing 17

Now I need the amount in spreadsheet B which is organized like this

SALES Manufacturing
COGS
EXPENSES

Now for sales i have put in=vlookup(A2,spreadsheet B!A2:D5,4,False) and this
works but it doesnt work for manufacturing as it brings up the first thing it
find (for example it brings $10 and $12)

I gues my question is How do I create a formula that takes columns one and
three into account from another spreadsheet in order to get column four in a
different spreadsheet?