Best Formula... SUMPRODUCT with SUBTOTAL?

Excellers,

I am trying to figure out which formula would be the best to sum cells with few criteria.

Possible formulas: SUMPRODUCT, SUBTOTAL, SUMIFS...

Keep in mind, this will be based on data from a pivot table, so a subtotal formula would help with summing only the visible cells.

Attached the sample worksheet with a result sample where the new formula is to be tested and the result desired that I have manually input... I want to do this for a pivot table with thousands of accounts (ABC, XYZ, etc.) when there is only two accounts in the sample workbook.

SampleV1.xlsx

Thanks for all the help!