Maybe: (formulas in green cells):
<TABLE style="WIDTH: 228pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=303><COLGROUP><COL style="WIDTH: 76pt; mso-width-source: userset; mso-width-alt: 3693" width=101><COL style="WIDTH: 78pt; mso-width-source: userset; mso-width-alt: 3803" width=104><COL style="WIDTH: 74pt; mso-width-source: userset; mso-width-alt: 3584" width=98><TBODY><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: #002060; WIDTH: 76pt; HEIGHT: 15pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl71 height=20 width=101>Material</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: #002060; WIDTH: 78pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl71 width=104>X</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: #002060; WIDTH: 74pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl71 width=98>Y</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 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=20>A</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext 0.5pt solid; 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 0.5pt solid; 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>A</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><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>B</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>0</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>A</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>8</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>B</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><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>9</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>A</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>0</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></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>B</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><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></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>C</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><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: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; HEIGHT: 15pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" height=20></TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0"></TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0"></TD></TR><TR style="HEIGHT: 15pt" height=20><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow; HEIGHT: 15pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: black 0.5pt solid; mso-ignore: colspan" class=xl68 height=20 colSpan=3>Add Y column by Material, except when X = 0</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: #f0f0f0" class=xl67 height=20></TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl75>2003 or before</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=xl75>2007 or later</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=xl75 height=20>A</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: #ccffcc; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 0.5pt solid" class=xl73 align=right>14</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccffcc; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 0.5pt solid" class=xl74 align=right>14</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=xl75 height=20>B</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: #ccffcc; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl72 align=right>14</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccffcc; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 align=right>14</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=xl75 height=20>C</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: #ccffcc; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl72 align=right>6</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccffcc; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 align=right>6</TD></TR></TBODY></TABLE>
In cell B13 (2003 formula), and copy down:
=SUMPRODUCT(--($A$2:$A$9=A13),--($B$2:$B$9>0),$C$2:$C$9)
In cell C13 (2007 formula), and copy down:
=SUMIFS($C$2:$C$9,$A$2:$A$9,A13,$B$2:$B$9,">0")