Excel 2010 Summing Function Error

Hi

Ive got an excel file with a lot of line items and cant get a subtotal or sum at the bottom of some columns, instead I get #Value!.
Googled this to find a statement that this happens with a 3D reference.
Not sure if this is true and if I have a 3D reference.  Nonetheless there are no suggestions how to resolve.
Hope someone can help find smart solution.
Formula-Problem.xlsx
gh_userAsked:
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Alex WuCommented:
There is an invalid data type in your spreadsheet. The data in line 8064 is causes errors in propagating formulas. Fixing that line seems to fix the errors regarding #Value!
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Microsoft Excel

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