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How to enter a variable in a sumifs formula?

Love excel

New Member
Hi, I need one criteria in a sumifs formula to be dependent on whatever is entered in another column on the same row. The idea is to retrieve information on whatever contractor is listed in that particular row. The information to be retrieved is dependent on a couple of variables.

I have tried entering the variable as the particular cell reference; "=B17" and "B17" but the formula is failing. If anyone could help I would very much appreciate it.
 
By placing " 's around the =B17 or B17 you are instructing Excel to treat the contents of the " 's as text and hence Excel doesn't know what address they are
 
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