vba help - Create sum formula dynamically as per criteria

[Mallesh23]

Hi Team,

Need your help in creating Sum formula Dynamically. as per Criteria List.
in K Column.

Below is my attempted code, which is working. are there any chances to improve in code.
or any other method, but it should be in Sum formula only. as my criteria list lies in other workbook.

Sub Create_SumFormula()
    
    Dim rgSearch As Range
    Dim cell As Range
    Dim fname As String
    
    Dim L As String
    Dim n As String
    Dim s As String
    Dim ms As String
    
    Set rgSearch = Range("K3", Range("k" & Rows.Count).End(xlUp)) 'Search each cell in D Column.
        
        For Each cell In rgSearch
            Set cell = Range("D:D").Find(cell.Value)
                If Not cell Is Nothing Then
                    L = Split(cell.Offset(, 1).Address, "$")(1)
                    n = Split(cell.Offset(, 1).Address, "$")(2)
                        
                    If s = "" Then
                        s = L & n
                        ms = s
                    Else
                        s = L & n
                        ms = ms & "," & s
                    End If
        
                End If
        Next cell

    If ms <> "" Then
        sumformula = "=SUM(" & ms & ")"
        Range("e18:G18").Formula = sumformula
        
        'Recorded code
        Range("E18:G18").FormulaR1C1 = "=SUM(R[-12]C,R[-10]C,R[-8]C)"
        
    End If


End Sub

Below is a Table.

Book2.xlsm
	B	C	D	E	F	G	H	I	J	K
1				Table
2			Cost Head	1000	2000	3000				Expendiature List
3			Basic	22022	32717	35091				Telephone Reimbursement
4			DA	38886	20227	31564				Fuel & Maintenance
5			HRA	23044	21483	36847				Driver's Salary
6			Telephone Reimbursement	100	200	300
7			Bonus	24203	32033	20467
8			Fuel & Maintenance	300	500	800
9			Car Allowance	26432	20531	29890
10			Driver's Salary	400	300	1200
11
12
13
14
15
16			Reimbursement Payble	800	1000	2300
17
18			Reimbursement Payble	800	1000	2000
Sheet1

Cell Formulas
Range	Formula
E18:F18,E16:F16	E16	=SUM(E$6,E$10,E$8)
G16,G18	G16	=SUM(G6,G8,G10)

Thanks
mg