macro to find based on multple criteria & perform a calculation

[Chas]

I'm pretty sure a macro can do this i'm just not versed enough to write it.
I need a macro to use multple criteria to find info on a seperate sheet then
return the result of a division formula. I'll do my best to lay out an
example below.

SHEET 1

Category Jan 07 Feb 07 Mar 07 Apr 07
Acct
PM
PE
ME
EE



SHEET 2

HOURS
Project Date to start Wks to Comp Acct PM
PE ME EE
Build Mar 07 27 4
10 20 2 40
Design Jan 07 3 5
2 10 15 30
Paint Mar 07 5 5
3 12 10 5
Misc Jan 07 27 4
10 20 2 40
Other Jan 07 1 7
12 15 1 30

So I need a macro to start in B2 & find all the Hours on sheet 2 for ACCT in
Jan, divide those hours by wks to comp and continue to loop for all months
and categories. Referencing the example above, the result for Acct in Jan
would be (5/3)+(4/27)+(7/1)=9.81481

Any help or suggestions would be greatly appreciated.