# Sum Each Unique Cell And Show Total Only On The First Or Last Instance Of Each Unique Cell

How do you find the sum of data according to each unique instance of values in a column and then insert the sum calculation for each unique cell at the first or last instance?

Suppose you have a data set of sales staff and how much they received for each project, but then you needed to find out how much tax to withhold from their pay with this final calculation happening on their gross earnings for the month.

Here’s a simple demonstration illustrating the problem:

Imagine the data set continues with hundreds of other rows, and you need to display a total of the tax payable by employees, but only one instance of their total – not a total for each row.

To perform this type of calculation the `COUNTIFS` and `SUMIFS` function will be your best friend.

## Calculate SUM On First Unique Cell

If you need to provide the total on each unique cell (in my case the Employee Name column) and it needed to be done on the first unique cell then the formula would look like this (in cell `D2`):

``=IF(COUNTIFS(\$A\$1:A2,A2)=1, SUMIFS(C:C,A:A,A2, "")``

This formula checks the whole column of Employee Names and uses the `COUNTIFS` formula to find when the first instance of the Employee Name is found. As the cell is copied down and encounters other matching Employee Names it will not perform the `SUMIFS` operation as it would have counted more than 1.

## Calculate SUM On Last Unique Cell

You can also perform the same formula but have the total report on the last unique row for the individual cell. In cell `D2` you would write the following formula:

``=IF(COUNTIFS(\$A\$1:A2,A2)=COUNTIFS(A:A,A2), SUMIFS(C:C,A:A,A2, "")``

The difference between this formula and the previous is the change of the value `1` to `COUNTIFS(A:A, A2)`. This calculation would then happen at the last count of the Employee Name.

## Summary

There are times when on the active spreadsheet you need to provide a total according to the unique value of another cell. Coupling the `COUNTIFS` formula with the `SUMIFS` formula can help provide this solution in an easy and understandable way.