Combined Formula

[D Willett]

=IF(MIN(C3,H3,O3,U3<40),SUM((D3,J3,P3,V3)*AE$14)+SUM(AE$13*B3),SUM(G3,M3,S3,Y3))

Guys
Problem with the above formula returning #VALUE.

Explained:
If Any of column C3,H3,O3,U3 are < 40, TRUE PART = SUM of D3,J3,P3,V3 * AE$14 and add the value of AE$13 * B3, FALSE PART , SUM G3,M3,S3,Y3.

There are two calculations in the TRUE PART

Edit
Is this correct:
=IF(MIN(C3,H3,O3,U3<40),SUM(D3,J3,P3,V3)*AE$14+SUM(AE$13*B3),SUM(G3,M3,S3,Y3))

[HansV]

I think you want

=IF(MIN(C3,H3,O3,U3)<40,SUM(D3,J3,P3,V3)*AE$14+AE$13*B3,SUM(G3,M3,S3,Y3))

The essential difference is MIN(C3,H3,O3,U3)<40 instead of MIN(C3,H3,O3,U3<40)

[D Willett]

Got it Hans, many thanks