In reply to Rampikino:
If you wanted your summed rows to be more configurable, you could include a new column AC ("Include in Total"), put a TRUE in the rows you want to be included, then in another cell use the formula "sumif($AC:$AC,TRUE,AA:AA)", you can drag that to the right and it will produce "sumif($AC:$AC,TRUE,AB:AB)" for your next column, that's what I might do if it were valuable to easily see, or easily change the rows used in total,
Off topic - So much is done with Excel, it's often not the appropriate tool, but probably has one of, if not the biggest impact on business after Windows...