Hi,
My previous formula had a flaw
I think (hope

)this one is OK
<TABLE style="WIDTH: 288pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=384><COLGROUP><COL style="WIDTH: 48pt" span=6 width=64><TBODY><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: #dbe5f1; WIDTH: 48pt; HEIGHT: 15pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 height=20 width=64>
Project</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #dbe5f1; WIDTH: 48pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 width=64>
Value</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #d8d8d8; WIDTH: 48pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68 width=64>
Total</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 width=64></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: yellow; WIDTH: 48pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67 width=64>
Parent</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: yellow; WIDTH: 48pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67 width=64>
Child</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=20 align=right>
1</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
10</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
170</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
1</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
2</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=20 align=right>
2</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
20</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
90</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
1</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
7</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=20 align=right>
3</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
30</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
30</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
2</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
3</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=20 align=right>
4</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
40</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
40</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
2</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
4</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=20 align=right>
5</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
50</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
110</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
5</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
6</TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=20 align=right>
6</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
60</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
60</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=20 align=right>
7</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
70</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 align=right>
70</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65></TD></TR></TBODY></TABLE>
Array-formula in C2 copied down
=SUMIF($A$2:$A$100,A2,$B$2:$B$100)+SUM(SUMIF($A$2:$A$100,IF($E$2:$E$100=A2,$F$2:$F$100),$B$2:$B$100))+SUM(SUMIF($A$2:$A$100,IF(ISNUMBER(MATCH($E$2:$E$100,IF($E$2:$E$100=A2,$F$2:$F$100),0)),F2:$F$100),$B$2:$B$100))
confirmed with
Ctrl+Shift+Enter
(hold down both Ctrl and Shift keys and hit Enter)
M.
ps: please check if there are extraneous spaces inserted in the formula