RESULT should be whatever field has the value that you want to total in the summary field if Field1 and Field2 have the specified values in the IF function.
There are other methods for producing a cross tab report, BTW. There are methods that use one row (Posibly filtered) portals for each "cell" of the cross tab report. Other methods use Execute SQL to produce the needed aggregate values for each cell of the report.
I just found my problem after hours and hours of fiddling with it and searching online -- I was using an ampersand instead of "and" in the calculation.
It works like a dream now.
If I hadn't already made the 300 fields for this report, I would have totally tried one of the other ways. I know I will be asked to make more cross tab reports in the future, so if you have any good links to resources on how to do the portals method or the ExecuteSQL method to make a cross tab report, I would really appreciate it if you could point them out.
Sorry. I don't have a good thread URL to which I can point you. There are a number of training resources out there so a web search might turn up something useful. In the meantime, I've just launched the first in what I hope will be a series of instructional files on different FileMaker Topics. I'll keep your comments in mind as I plan out what I might put into Adventures in FileMaing #3, #4, etc. (#1 is done and #2 is undergoing development...)