Thank you all...........based on this discussion I was able to figure out the formula that I needed using SUMIF............I used several cells but it worked.. .....P2 points at the "301" value
Q2: =SUMIF(A:A,P2,G:G) -- (419287)
R2: =SUMIF(A:A,P2,K:K) -- (5040000)
S2: =Q2/R2 -- (8%)