Not sure what the formula used to solve the question?

On the InventoryAudit worksheet in cell D3, create a formula to

determine the total quantity sold within the category in cell B1.

Enter a SUMIF function nested in an IF function to determine if

B3 has a value. If B3 has a value, then you will

sum the Trans_Sold if the Trans_Item meets the criteria in B3. If

B3 does not have a value, then the cell is left blank.

Select range B3:D3, and then double-click the Fill handle to copy

the three formulas down through cell range B4:D17.

Rows 7 through 17 will be blank because the Indirect function is

referring to the named range for the value in cell B1, "Massage".

The Massage named range only contains the four items. To test your

formula, type Golf in cell B1, and then view the

results. Type Massage in cell B1.