sumifs in VBA

[p45cal]

I don't have xl2007 however maj_group should be a range but it looks like it's a string, likewise bill_summary.
To define them as ranges dim each one as range:

Dim maj group As range, bill_summary As Range, mtd_ttl_hours As Range

.
Then use the Set statement:

set maj_group = range("C:C")
set bill_summary = range("D:D")
set mtd_ttl_hours = range("E:E")

you may want to qualify the ranges if they're not on the active sheet.