I'm trying to do a sum if calculation that will sum a column from another worksheet (Billing) given 2 criterias and put the result on the other worksheet (Budget). So, if column E (Sub-Category) equals "2B. Destructive Testing: Preparation/Attendance" AND if column M (Assoc.) equals "BK", Then Sum Column L (Hours) for those corresponding rows.

I've tried severeal formulas but I cant figure out why it doesnt work:
=IF(Billing!$M:$M="BK",SUM(VLOOKUP("2B. Destructive Testing: Preparation/Attendance",Billing!$E$9:$M$600,8,FALSE),0))
and
=IF(AND(Billing!M:M="BK",Billing!$E:$E="2B. Destructive Testing: Preparation/Attendance"),SUM(Billing!$L:$L))

Please see attached workbook.