Sub Macro1()
Dim Sumact As Range
Set Sumact = Sheets(1).Range("A1")
Sumact = Application.SumIf(Range("E28:I28"), "", Range("E27:I27"))
End Sub
Sub Macro2()
Dim Sumact As Range
Set Sumact = Sheets(1).Range("A1")
With Sumact
.Formula = "=SUMIF(E28:I28,"""",E27:I27)"
.Value = .Value
End With
End Sub
Sub Macro3()
Dim Sumact As Long
Sumact = Application.SumIf(Range("E28:I28"), "", Range("E27:I27"))
MsgBox Sumact
' or do something else with the Sumact value?
End Sub