THIS IS AN ARRAY FORMULA -
WHILE STILL IN THE FORMULA BAR USE Ctrl+Shift+Enter
{=SUM(IF($A$3:$A$7=B$9,IF($B$2:$K$2=$A10,$B$3:$K$7)))}
As this is an array formula, the IF statements build separate arrays of TRUE/FALSE and assess the output against the array of values, returning either FALSE or the value as another array... Sum is then totalling this array and as it only works for true values it is ignoring the FALSE outputs in the array:
=SUM(IF({TRUE;FALSE;FALSE;FALSE;FALSE},
IF({TRUE,FALSE,TRUE,FALSE,TRUE,FALSE,TRUE,FALSE,TRUE,FALSE},
$B$3:$K$7)))
=SUM({0,FALSE,0,FALSE,0,FALSE,119.6,FALSE,51.4,FALSE;
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE;
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE;
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE;
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE})
Notice how the array recognises each row and assigns a semi-colon as opposed to a comma.