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If/Then/Else Sum in Calc Column incorrect

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	2016 Budget (P)	2016 Anticipated (Q)	2016 Anticipated (R)
Wages	17,500	18,100	18,100
Contract EE"S	300	800	800
Fica	1,225	0	1,225
Retirement	1,000	0	1,000
Pension Exp	1,600	1,600	1,600
PR Taxes	200	0	200
401k Match	525	0	525
Health Ins	1,800	0	1,800

Total	24,150	20,500	20,500

IF/Then/Else statement in Column R is IF Q=0 THEN P Else Q. The logic works, but I am running into an issue where the sum on Column R is incorrect. It is only summing the amounts where there was an amount in column Q??

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RE: If/Then/Else Sum in Calc Column incorrect

Where there is no record the value of Q is NULL not 0.