Sum If from Columns to Rows

Hi all,

I am quite used to Excel though I work mostly on Excel 2003. I have developed some complex workings on Excel, but now I am stuck and need help.
I have 2 worksheets for keeping some simple stocks of different materials which are at different locations. I am using Sum(if to extrapolate data in columns on 'Consumption' worksheet to rows in 'Stock' worksheet (file attached for ease of reference).
The formula in Column C23:C26 is working fine but not in the columns from D23 onwards.
I know this is tricky but cannot understand what is wrong.
Can anybody help me please.
Thanks
Fieres

I wonder if it the merging cells that you have created in the consumption sheet column D. It usually causes lots of problems. if you unmerge the ranges and put the same value in each row does it solve it?

Thanks Davsth,

That was it it works perfect. Thanks again and cheers.

Fieres