Nested IF AND OR with SUMIF

I'm basically looking to total amounts by invoice number in order to take a percentage. However, some invoice numbers are divided between needing 3 & 5% taken. I need to adjust my formulas to total by invoice number but also to take into account percentage criteria. I'm using a SUMIF function nested within an IF statement. I've tried using some AND/OR's in there but nothing seems to be returning the correct figures.

I have attached a mock spreadsheet showing what the spreadsheet should ultimately look like and the formulas I am currently using that need tweaking.

Please help

You could use

in E4
=IF(AND(B4=B3,C4=C3),"",SUMIFS(D$4:D$32,B$4:B$32,B4,C$4:C$32,C4))

and in F4
=IF(E4="","",E4*C4/100)

Amazing! Exactly what I was looking for, thank you so much!