Sub SumIf()
    
    Range("E3:Z4").ClearContents
    
    intRow = Range("B3").End(xlDown).Row
    
    strSeib = Range("B4")
    C = 6
    Cells(3, C - 1).Value = strSeib
    intCol = 5
    
    For i = 5 To intRow
       Range("B" & i).Select
       If Cells(3, 6) <> "" Then
          intCol = Range("E3").End(xlToRight).Column
       End If
       
       If Range("B" & i) = Range("B" & i - 1) Then
          GoTo Jump
          
       Else
          
          For i3 = 5 To intCol
              If Range("B" & i) = Cells(3, i3) Then
                 GoTo Jump
              End If
              
              If Range("B" & i) <> Cells(3, i3) Then
                 If intCol = 5 Then
                    Cells(3, C).Value = Range("B" & i)
                    C = C + 1
                 End If
                 
                 If intCol > 5 And i3 = intCol Then GoTo Jump3
                 GoTo Jump2
              Else
                 Cells(3, C).Value = Range("B" & i)
                 C = C + 1
                 GoTo Jump
              End If
Jump3:
              Cells(3, C).Value = Range("B" & i)
              C = C + 1
              GoTo Jump
              
Jump2:
          Next
          
      End If
Jump:
    Next
          
    For i2 = 5 To intCol
        intTot = Application.WorksheetFunction.SumIf(Range("B4:C20"), Cells(3, i2), Range("C4:C20"))
        
        Cells(4, i2).Value = intTot
    
    Next
    Total = Application.WorksheetFunction.Sum(Range(Cells(4, 5), Cells(4, intCol)))
    
    Cells(4, intCol + 1).Value = Total
       
End Sub