SUMIFS using a text rage

I am still trying to make the conversion from 2003 to 2007. In
particular I'm trying to understand the SUMIFS since they are more
efficient than arrays. I bring accounting data in from a database.
The accounts and department come in as TEXT values. I'm trying to sort
on TEXT ranges without having to convert to VALUES.


DEP

110 60010 60999
110 65000 65999
110 70000 74999
110 75000 79999
110 80000 80109
110 80110 81999
110 82000 89999

120 60000 60999
120 65000 65999
120 70000 74999
120 75000 79999
120 80000 80109
120 80110 81999
120 82000 89999




When I convert the TEXT to Values