Load the ranges into variant arrays and then write the SUMIFS in the code, not using formulas. If you need examples let me know and I'll guide you through it.
EDIT: No prob. Here's an example then.
Sub example()
Dim EmpUtil, EmpBillable As Variant ' Creates variant array
EmpUtil = Range("Emp_Utility") 'Places Range into EmpUtil Array
EmpBillable = Range("Emp_Billable") 'Places Range into EmpBillable Array
For x = LBound(EmpUtil) To UBound(EmpUtil) 'Cycles through EmpUtil Rows
'Do comparisons and additions here
'References to arrays should be something like
' "EmpUtil(x,3) = example" - for the 3rd column
'for calculations on each column you cycle through each column for that row
For y = LBound(EmpUtil, 2) To UBound(EmpUtil, 2)
EmpUtil(x, y) = Calculation
Next y
Next x
For x = LBound(EmpBillable) To UBound(EmpBillable) 'Cycles through EmpBillable Rows
'Do comparisons and additions here
Next x
Range("Emp_Utility") = EmpUtil 'Places EmpUtil Array back into Range
Range("Emp_Billable") = EmpBillable 'Places EmpBillable Array back into Range
End Sub
This should get you started.