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3D Reference w/ Multiple Worksheets Not Working

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The scenario:

I have a workbook with140 worksheets with various names. I used a macro to extract the worksheet names. I pasted those names in M1:M140 and gave it a named range of Tabs in the Totals worksheet.

In the 140 worksheets in cell B3 is one of 5 unique names that I want to sum on. The value I am looking for is in cell B7.

In my Totals worksheet beginning in cell A5:A9 are my unique names that I want to sum.

My formula is:
=SUMPRODUCT(SUMIF(INDIRECT("'"&Tabs&"'!B3"),Totals!A5,INDIRECT("'"&Tabs&"'!B7")))

It returns #REF!

Any suggestions?
 
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