Try this:
Excel 2007<TABLE style="BORDER-RIGHT: #a6aab6 1px solid; BORDER-TOP: #a6aab6 1px solid; BORDER-LEFT: #a6aab6 1px solid; BORDER-BOTTOM: #a6aab6 1px solid; BORDER-COLLAPSE: collapse; BACKGROUND-COLOR: #ffffff" cellPadding=2 rules=all><COLGROUP><COL style="BACKGROUND-COLOR: #e0e0f0" width=25><COL><COL><COL><COL><COL><COL><COL><COL><COL><COL><COL></COLGROUP><THEAD><TR style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0; TEXT-ALIGN: center"><TH></TH><TH>I</TH><TH>J</TH><TH>K</TH><TH>L</TH><TH>M</TH><TH>N</TH><TH>O</TH><TH>P</TH><TH>Q</TH><TH>R</TH><TH>S</TH></TR></THEAD><TBODY><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">1</TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> All </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> A </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> B </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> </TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center"> </TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">2</TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col01</TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col02</TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col03</TD><TD style="TEXT-ALIGN: center"></TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col01</TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col02</TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col03</TD><TD style="TEXT-ALIGN: center"></TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col01</TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col02</TD><TD style="FONT-WEIGHT: bold; TEXT-ALIGN: center">Col03</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">3</TD><TD style="TEXT-ALIGN: center">1,834</TD><TD style="TEXT-ALIGN: center">1,547</TD><TD style="TEXT-ALIGN: center">881</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">1,309</TD><TD style="TEXT-ALIGN: center">1,098</TD><TD style="TEXT-ALIGN: center">510</TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: center">525</TD><TD style="TEXT-ALIGN: center">449</TD><TD style="TEXT-ALIGN: center">371</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">4</TD><TD style="TEXT-ALIGN: center">884</TD><TD style="TEXT-ALIGN: center">1,768</TD><TD style="TEXT-ALIGN: center">1,674</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">484</TD><TD style="TEXT-ALIGN: center">884</TD><TD style="TEXT-ALIGN: center">874</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">400</TD><TD style="TEXT-ALIGN: center">884</TD><TD style="TEXT-ALIGN: center">800</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">5</TD><TD style="TEXT-ALIGN: center">1,245</TD><TD style="TEXT-ALIGN: center">1,102</TD><TD style="TEXT-ALIGN: center">1,214</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">1,001</TD><TD style="TEXT-ALIGN: center">775</TD><TD style="TEXT-ALIGN: center">644</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">244</TD><TD style="TEXT-ALIGN: center">327</TD><TD style="TEXT-ALIGN: center">570</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">6</TD><TD style="TEXT-ALIGN: center">1,009</TD><TD style="TEXT-ALIGN: center">1,367</TD><TD style="TEXT-ALIGN: center">1,021</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">843</TD><TD style="TEXT-ALIGN: center">793</TD><TD style="TEXT-ALIGN: center">430</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">166</TD><TD style="TEXT-ALIGN: center">574</TD><TD style="TEXT-ALIGN: center">591</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">7</TD><TD style="TEXT-ALIGN: center">1,692</TD><TD style="TEXT-ALIGN: center">1,088</TD><TD style="TEXT-ALIGN: center">1,570</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">831</TD><TD style="TEXT-ALIGN: center">445</TD><TD style="TEXT-ALIGN: center">1,451</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">861</TD><TD style="TEXT-ALIGN: center">643</TD><TD style="TEXT-ALIGN: center">119</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">8</TD><TD style="TEXT-ALIGN: center">1,229</TD><TD style="TEXT-ALIGN: center">1,329</TD><TD style="TEXT-ALIGN: center">2,362</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">955</TD><TD style="TEXT-ALIGN: center">1,092</TD><TD style="TEXT-ALIGN: center">1,549</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">274</TD><TD style="TEXT-ALIGN: center">237</TD><TD style="TEXT-ALIGN: center">813</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">9</TD><TD style="TEXT-ALIGN: center">1,377</TD><TD style="TEXT-ALIGN: center">1,248</TD><TD style="TEXT-ALIGN: center">1,714</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">543</TD><TD style="TEXT-ALIGN: center">760</TD><TD style="TEXT-ALIGN: center">862</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">834</TD><TD style="TEXT-ALIGN: center">488</TD><TD style="TEXT-ALIGN: center">852</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">10</TD><TD style="TEXT-ALIGN: center">647</TD><TD style="TEXT-ALIGN: center">1,793</TD><TD style="TEXT-ALIGN: center">1,109</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">538</TD><TD style="TEXT-ALIGN: center">1,561</TD><TD style="TEXT-ALIGN: center">569</TD><TD style="TEXT-ALIGN: center"></TD><TD style="TEXT-ALIGN: center">109</TD><TD style="TEXT-ALIGN: center">232</TD><TD style="TEXT-ALIGN: center">540</TD></TR></TBODY></TABLE>
Master
<TABLE style="BORDER-RIGHT: black 2px solid; PADDING-RIGHT: 0.4em; BORDER-TOP: black 2px solid; PADDING-LEFT: 0.4em; PADDING-BOTTOM: 0.4em; BORDER-LEFT: black 2px solid; PADDING-TOP: 0.4em; BORDER-BOTTOM: black 2px solid; BORDER-COLLAPSE: collapse; BACKGROUND-COLOR: #ffffff" cellPadding=2 rules=all width="85%"><TBODY><TR><TD style="PADDING-RIGHT: 6px; PADDING-LEFT: 6px; PADDING-BOTTOM: 6px; PADDING-TOP: 6px">
Worksheet Formulas<TABLE style="BORDER-RIGHT: #a6aab6 1px solid; BORDER-TOP: #a6aab6 1px solid; BORDER-LEFT: #a6aab6 1px solid; BORDER-BOTTOM: #a6aab6 1px solid; BORDER-COLLAPSE: collapse; BACKGROUND-COLOR: #ffffff; TEXT-ALIGN: center" cellPadding=2 rules=all width="100%"><THEAD><TR style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0"><TH width=10>Cell</TH><TH style="PADDING-LEFT: 5px; TEXT-ALIGN: left">Formula</TH></TR></THEAD><TBODY><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>I3</TH><TD style="TEXT-ALIGN: left">=SUM(
Sheet001:Sheet003!I3)</TD></TR><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>J3</TH><TD style="TEXT-ALIGN: left">=SUM(
Sheet001:Sheet003!J3)</TD></TR><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>K3</TH><TD style="TEXT-ALIGN: left">=SUM(
Sheet001:Sheet003!K3)</TD></TR><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>M3</TH><TD style="TEXT-ALIGN: left">=SUMPRODUCT(
SUMIF(INDIRECT("'"&CPool&"'!H1"),"A",INDIRECT("'"&CPool&"'!"&ADDRESS(ROW(I3),COLUMN(I3)))))</TD></TR><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>N3</TH><TD style="TEXT-ALIGN: left">=SUMPRODUCT(
SUMIF(INDIRECT("'"&CPool&"'!H1"),"A",INDIRECT("'"&CPool&"'!"&ADDRESS(ROW(J3),COLUMN(J3)))))</TD></TR><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>O3</TH><TD style="TEXT-ALIGN: left">=SUMPRODUCT(
SUMIF(INDIRECT("'"&CPool&"'!H1"),"A",INDIRECT("'"&CPool&"'!"&ADDRESS(ROW(K3),COLUMN(K3)))))</TD></TR><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>Q3</TH><TD style="TEXT-ALIGN: left">=SUMPRODUCT(
SUMIF(INDIRECT("'"&CPool&"'!H1"),"B",INDIRECT("'"&CPool&"'!"&ADDRESS(ROW(I3),COLUMN(I3)))))</TD></TR><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>R3</TH><TD style="TEXT-ALIGN: left">=SUMPRODUCT(
SUMIF(INDIRECT("'"&CPool&"'!H1"),"B",INDIRECT("'"&CPool&"'!"&ADDRESS(ROW(J3),COLUMN(J3)))))</TD></TR><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>S3</TH><TD style="TEXT-ALIGN: left">=SUMPRODUCT(
SUMIF(INDIRECT("'"&CPool&"'!H1"),"B",INDIRECT("'"&CPool&"'!"&ADDRESS(ROW(K3),COLUMN(K3)))))</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
<TABLE style="BORDER-RIGHT: black 2px solid; PADDING-RIGHT: 0.4em; BORDER-TOP: black 2px solid; PADDING-LEFT: 0.4em; PADDING-BOTTOM: 0.4em; BORDER-LEFT: black 2px solid; PADDING-TOP: 0.4em; BORDER-BOTTOM: black 2px solid; BORDER-COLLAPSE: collapse; BACKGROUND-COLOR: #ffffff" cellPadding=2 rules=all width="85%"><TBODY><TR><TD style="PADDING-RIGHT: 6px; PADDING-LEFT: 6px; PADDING-BOTTOM: 6px; PADDING-TOP: 6px">
Workbook Defined Names<TABLE style="BORDER-RIGHT: #a6aab6 1px solid; BORDER-TOP: #a6aab6 1px solid; BORDER-LEFT: #a6aab6 1px solid; BORDER-BOTTOM: #a6aab6 1px solid; BORDER-COLLAPSE: collapse; BACKGROUND-COLOR: #ffffff; TEXT-ALIGN: center" cellPadding=2 rules=all width="100%"><THEAD><TR style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0"><TH width=10>Name</TH><TH style="TEXT-ALIGN: left">Refers To</TH></TR></THEAD><TBODY><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>CPool</TH><TD style="TEXT-ALIGN: left">={"Sheet001","Sheet002","Sheet003"}</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
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