Assuming your first description is in column B, your second description
in column C and your numbers (cost?) in column D, and that your data
spans rows 1 to 100 (adjust to suit), then try this formula in G1:

=SUM(IF((B$1:B$100="Home")*(C$1:C$100="Mobile"),D$1:D$100,0))

This is an array formula, which means that once you have typed it in
(or subsequently edit it) you need to use CTRL-SHIFT-ENTER instead of
just ENTER. If you do this correctly, then Excel will wrap curly braces
{ } around the formula - you must not type these yourself.

You could enter "Home" into cell E1 and "Mobile" into cell F1, and then
the formula could be changed to:

=SUM(IF((B$1:B$100=E1)*(C$1:C$100=F1),D$1:D$100,0))

(again, CSE to commit). This formula could be copied down column G,
with appropriate entries in E and F to give you sums between other
destinations.

Hope this helps.

Pete

Hello,

What if we use sumproduct

=SUMPRODUCT(--(B$1:B$100="Home"),--(C$1:C$100="Mobile"),D$1:D$100)

I would like to know the difference in usage of sum(if())) and
sumproduct formulas.

Regards,

Jimmy Joseph