Sum Up Values Based On Values From Two Columns

I have a budget spreadsheet as follows:

Category, Sub-Category, Amount
Food, Lunch, 10
Food, Dinner, 20
Food, Lunch, 15
Food, Dinner, 30

I need to track how much was actually spent on various categories and sub-categories, as follows:

Category, Sub-Category, Budget Amount, Actual Amount
Food, Lunch, 50, 25
Food, Dinner, 90, 50

Essentially, the actual amount contains a set of formula, that sums up the spending sheet (the one on top) based the category and sub-category on the budget sheet (the one on the bottom). Tried to use SUMIF but it seems to work on a single column.