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Sum using Merged Cells

I've been trying to search formula to help me with this case, and based on search sumif based on merged cells is a BIG NO-NO. However, i cannot overwrite the format of the table. Therefore Im asking help for a formula to execute my needed output.

On the image attached,

I need to sum all figures on Column T based on the Remark in Column W. Column Y will serve as the label of the output on Column Z. Manually Calculated it should have sum as follows: Under Rebates: 1467.77 45 Days: 1723.12 60 Days: 9.85

Appreciate if you can please help me with this problem. Thank you in advance!

SUM BASED ON MERGED CELL

In X3, perhaps use the formula =IF(W3="",X2,W3 ), and drag down. You may need to change the commas to semicolons depending on your version of Excel. – BigBen

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