Function SumByInteriorColor(rRange As Range, rColorCell As Range, Optional bSumHide As Boolean = False)
    Dim lColor As Long, rCell As Range, dblSum As Double, vVal
    lColor = rColorCell.Interior.Color
    For Each rCell In rRange
        If rCell.Interior.Color <> lColor Then
            vVal = rCell.Value
            If IsNumeric(vVal) Then
                If rCell.EntireRow.Hidden Or rCell.EntireColumn.Hidden Then
                    If bSumHide Then dblSum = dblSum + vVal
                Else
                    dblSum = dblSum + vVal
                End If
            End If
        End If
    Next rCell
    SumByInteriorColor = dblSum
End Function


Sub CommandButton4_Click()
t = SumByInteriorColor(D3:D20;H27)
End Sub