List your departments as you have shown in your example - assume these
are in column A starting at A50, and that your main data occupies
A2:C48. Then put this formula in B50:
=SUMIF(B$2:B$48,A50,C$2:C$48)
Make the necessary changes to suit your actual data ranges, and copy
this down to cover your departments.
Hope this helps.
Pete
> Using Excel 2000
>
[quoted text clipped - 26 lines]
> 3 32
> 4 14