Cells(2, cellABC) = WorksheetFunction.sum(Range("C2:C5"))
Cells(3, cellABC) = WorksheetFunction.sum(Range("C6:C9"))
Cells(4, cellABC) = WorksheetFunction.sum(Range("C10:C13"))
........
ABC = 8;
for j=2 to 25
for i =1 to 24
Cells(j, ABC) = WorksheetFunction.sum(range(Cells((4*1-2),3), Cells((4*i+1),3)))
i = i +1
j = j+1
Next i
Next j
....
4*1-2
_A = WorksheetFunction.sum(range(Cells((4*1-2),3), Cells((4*i+1),3)))
_B = Cells((4*1-2),3)
_C = Cells((4*i+1),3)
_D = 4*1-2
_E = 4*i+1