1. Sum active employees' salaries by department
| ID | Name | Department | Hire Date | Salary | Status |
| 1001 | Alice Johnson | Sales | 2020-03-15 | 65000 | Active |
| 1002 | Bob Smith | Engineering | 2019-07-22 | 85000 | Active |
| 1003 | Carol White | Sales | 2021-01-10 | 58000 | Active |
| 1004 | David Brown | Engineering | 2018-11-05 | 92000 | Active |
| 1005 | Emma Davis | HR | 2022-05-18 | 55000 | Active |
| 1006 | Frank Miller | Sales | 2020-08-30 | 62000 | Inactive |
| 1007 | Grace Lee | Engineering | 2021-02-14 | 78000 | Active |
=SUMIFS(E2:E8,B2:B8,"Sales",F2:F8,"Active")
Result: 123000
SUMIFS checks two conditions: Department='Sales' and Status='Active'. Alice Johnson ($65,000) and Carol White ($58,000) match both; Frank Miller is Sales but Inactive, so he's excluded. The sum is $123,000.
2. Sum salaries for recent hires with active status
| ID | Name | Department | Hire Date | Salary | Status |
| 1001 | Alice Johnson | Sales | 2020-03-15 | 65000 | Active |
| 1002 | Bob Smith | Engineering | 2019-07-22 | 85000 | Active |
| 1003 | Carol White | Sales | 2021-01-10 | 58000 | Active |
| 1004 | David Brown | Engineering | 2018-11-05 | 92000 | Active |
| 1005 | Emma Davis | HR | 2022-05-18 | 55000 | Active |
| 1006 | Frank Miller | Sales | 2020-08-30 | 62000 | Inactive |
| 1007 | Grace Lee | Engineering | 2021-02-14 | 78000 | Active |
=SUMIFS(E2:E8,D2:D8,">2020-12-31",F2:F8,"Active")
Result: 191000
This formula sums salaries where Hire Date is after 2020-12-31 AND Status is 'Active'. Carol (hired 2021-01-10, $58,000), Emma (hired 2022-05-18, $55,000), and Grace (hired 2021-02-14, $78,000) all qualify. Frank Miller is inactive, so despite being hired in 2020, he's excluded. Total: $191,000.
3. Sum high-earning Engineering salaries
| ID | Name | Department | Hire Date | Salary | Status |
| 1001 | Alice Johnson | Sales | 2020-03-15 | 65000 | Active |
| 1002 | Bob Smith | Engineering | 2019-07-22 | 85000 | Active |
| 1003 | Carol White | Sales | 2021-01-10 | 58000 | Active |
| 1004 | David Brown | Engineering | 2018-11-05 | 92000 | Active |
| 1005 | Emma Davis | HR | 2022-05-18 | 55000 | Active |
| 1006 | Frank Miller | Sales | 2020-08-30 | 62000 | Inactive |
| 1007 | Grace Lee | Engineering | 2021-02-14 | 78000 | Active |
=SUMIFS(E2:E8,B2:B8,"Engineering",E2:E8,">80000")
Result: 177000
This formula sums salaries where Department='Engineering' AND Salary>80000. Bob Smith ($85,000) and David Brown ($92,000) meet both criteria. Grace Lee is in Engineering but earns only $78,000, so she's excluded. The result is $177,000.