SUMIFS with Multiple criteria using Variables

[simora]

Trying to create a VBA macro using SUMIFS with Multiple criteria:


eg =SUMIFS(D21940,B2:B1940,"Framing",G2:G1940,"Labor" )
Because this formula will be replicated in a large range;


I want to replace "Framing" in the sample formula with Whatever value is in Column AA [ Offset(0, -1) ] as long as its NOT EMPTY/ IsBLANK
AND
I want to replace "Labor" with Whatever value is in Row 3 of that Column


Then I will move on to Column AC and so on.


See Attached Worksheet