[SOLVED] SUMIF for head count

Hello,

My company have a lot of employees who get all of the overhead allocate to them. However, we have a lot of contractors. They do not get employee benefits allocated to them. And also we have a lot of outside sales, they do not get facility expenses allocate to them.

I need 2 formulas.

One is sum all head count (from B2 to Q93) based on department and location (A 102).

Second formula I need is assign the cost to the head count.

Hope I explain clear.

Thank you for the help.

Jackson