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SumIFS w/ Index Match - Horizontal and Vertical

Try in B2:
Code:
=SUM(FILTER(FILTER(Sheet1!$B$3:$HW$71,Sheet1!$B$1:$HW$1=B$1),Sheet1!$A$3:$A$71=$A2))
copy down/across.

(Power Query could do this too.)
 
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