Сумма отдельных столбцов

Sub sum()
    Dim LastColumn As Long
    Dim LastRow As Long
    Dim S As String
    Dim FirstRow As Integer
    Dim LastUsedCol As Integer
    LastUsedCol = 20
    LastColumn = ActiveSheet.UsedRange.Columns.Count
    LastRow = ActiveSheet.UsedRange.Rows.Count - 1
    FirstRow = 1
    Do
         If IsEmpty(ActiveCell) Then FirstRow = FirstRow + 1
          Cells(FirstRow, LastColumn).Select
        Loop Until IsEmpty(ActiveCell) = 0
    For i = 20 To LastColumn Step 2
      Cells(FirstRow, i).Select
      If Not IsEmpty(ActiveCell) Then LastUsedCol = i
    Next i
    FirstRow = FirstRow + 5
    S = ""
    Cells(FirstRow, 6).Select
    For i = 20 To LastUsedCol Step 2
      S = S + "-RC[" + CStr(i - 6) + "]"
    Next i
    S = "=RC[-1]" + S
    For i = FirstRow To LastRow
      Cells(i, 6).Select
      If Not IsEmpty(ActiveCell) Then ActiveCell.FormulaR1C1 = S
    Next i
End Sub

If Cells(****).MergeCells=True Then Next i

Sub Solve()
Dim LastColumn As Long
    Dim LastRow As Long
    Dim S As String
    Dim FirstRow As Integer
    Dim LastUsedRow As Integer
    Dim K As Integer
    Dim i As Integer
    For i = 1 To 5
        K = 1
        LastColumn = ActiveSheet.UsedRange.Columns.Count - 1
        Cells(K, LastColumn).Select
        ActiveCell.Range("A1:B200").Select
        Selection.Copy
        ActiveCell.Offset(0, 2).Range("A1").Select
        ActiveSheet.Paste
        Application.CutCopyMode = False
    
    Do
         If IsEmpty(ActiveCell) Then K = K + 1
          Cells(K, LastColumn).Select
        Loop Until IsEmpty(ActiveCell) = 0
        Cells(1, LastColumn).Select
          Cells(K, LastColumn + 2).Select
          ActiveCell.Range("A4:B200").Select
          Selection.ClearContents
          Cells(K, LastColumn + 2).Select
    Next i
    LastUsedCol = 20
    LastColumn = ActiveSheet.UsedRange.Columns.Count
    LastRow = ActiveSheet.UsedRange.Rows.Count - 1
    FirstRow = 1
    Cells(FirstRow, LastColumn).Select
    Do
         If IsEmpty(Cells(FirstRow, 20)) Then FirstRow = FirstRow + 1
         Cells(FirstRow, LastColumn).Select
        Loop Until IsEmpty(ActiveCell) = 0
    FirstRow = FirstRow + 5
    
    For i = FirstRow To LastRow
      If (Not IsEmpty(Cells(i, 1))) And (Cells(i, 1).MergeCells = False) Then LastUsedRow = i
    Next i
    S = ""
    For i = 20 To LastColumn Step 2
      S = S + "-RC[" + CStr(i - 6) + "]"
    Next i
    S = "=RC[-1]" + S
    For i = FirstRow To LastUsedRow
      Cells(i, 6).FormulaR1C1 = S
    Next i
    Cells(1, 1).Select
End Sub

Sub mmSS()
   Dim i&, S#
   On Error Resume Next:   S = 0
   With ActiveSheet
      For i = 13 To .Cells(Rows.Count, 1).End(xlUp).Row
         .Cells(i, 6).Value = Application.Sum(Range(.Cells(i, 5), .Cells(i, 26)). _
                                             SpecialCells(xlCellTypeConstants, xlNumbers))
         If .Cells(i, 6).Value <> vbNullString And IsNumeric(.Cells(i, 6).Value) Then
            S = S + CDbl(.Cells(i, 6).Value)
         End If
      Next 'i
   end with
   On Error GoTo 0
      MsgBox "TOTAL   AMOUNT :" & Space(3) & S
End Sub