SUMPRODUCT() function returns #VALUE! due to ranges not same size/shape.
Cause:
Ranges in the arguments are not the same size and shape (i.e., there are more cells in one range than in the other). The SUMPRODUCT function requires each argument to have the same number of cells and the same shape.
Solution:
Change the argument ranges in the SUMPRODUCT() function so that they are the same size and shape.