I have a table of data arranged as below:

Parent Name Prod Type April Sales
Company A Wood 2,833
Company A Wood 2,150
Company A Wood 4,872
Company B Other 75
Company B Steel 1,100
Company C Steel 50
Company C Other 785

I would like to summarize it in a table like this:

Wood Other Steel
Company A
Company B
Company C

I would like to use an array formula, the "parent name" and "product type"
columns would be named ranges and constant. I have not been able to get this
to work. I have also tried using the sumif function.

I don't want to do this with Pivot table.

Thanks
K

Thanks