Sum data by column and row "NAME"

(MS Excel 2010)

I have reports that fluctuate column and row data location. Today, the column of "TOY01" was in [P] , the day before when I received the report, the column of "TOY01" was in [S]. The corresponding row to the column is also changing, in most cases multiple rows as well. Example:

	A	B	C	D
1		TOY01	TOY02	TOY03
2	TOM	1	0	0
3	BILL	0	1	0
2	TOM	1	0	0
3	BILL	0	1	0

I'd like is to see that Tom sold 2 "TOY01", and Bill sold 2 "TOY02", knowing that the different columns for the different "TOY" types will will most likely be different on the next report. And one last detail, pivots are not an option, let me know if any more details are needed. Thanks!