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Default SUMPRODUCT Error

When I use the following formula I get the correct results

=SUMPRODUCT(--('Employee Data'!$H$4:$H$60=$C$3)*--('Employee
Data'!$J$4:$J$60=$A19)*--('Employee Data'!$P$4:$U$60))

However when I change the last range P4:u60 to another range say x4:ac60 I
get the #VALUE! error.

The only difference is that the first range the values are manully recorded
and the second range the numbers are procdued by the following Formula

=IF(P55="","",VLOOKUP(P$2,Points!$B$2:$D$7,3)*P55)

Any asssitance would be appreciated
 
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