Hi Dave,

Thanks for your suggestion and it works in above scenario
However, how can array formula apply into the following scenario 2
after doing data sorting and running subtotal function so that it will
ignore cell error while adding up the values in a column ?

E.g.

After sorting out the data in numerical order and running subtotal
function, the subtotal shows #N/A

       A                   B
1      1                   4,084.20
2      1              #N/A
3      1                      450.00
4      1            3,965.00
5      1             #N/A
6                   #N/A
7      1 Total            #N/A  -------- 8,499.20
8      2            1,037.20
9      2                        750.00
10    2                #N/A
11    2                          16,200.00
12    2 Total              #N/A ------   17,987.20
13    Grand Total           #N/A  ------  26,486.60

Thanks again

Regards
Len