Use of variables calculated in a R1C1 formula in VBA

The code you're using can be optimised (to minimise iteration), however, the formula itself is a little odd - particularly the SUMIF

Assume G2 is R03 and this is the first column iteration (eg Col AM), your formula in A1 ref style seemingly reads:

Formula:

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The above is the basis for my confusion as the result will simply be Kalendar!C51 given the multiplier will by definition be 1

Generally speaking the advantage of using R1C1 notation is that you don't need to iterate and can apply the formulae en masse with relative references. Ignoring validity of your formula - we can recreate the same without the column iteration as per below:

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Of course it's not clear which sheet is active when the above code is being applied and whether or not Kalendar is the same sheet as that holding the formulae results - I am assuming not given iteration

Note; there are other elements of the above code I might be inclined to modify - above is for illustrative purposes only (re: negating need for column iteration by using a relative R1C1 reference e.g. [-36])