Another formula that spills the result without MAKEARRAY.
=LET(arr,LAMBDA(x,CHOOSE(x,SEQUENCE(,COLUMNS(B1:F17)),SEQUENCE(ROWS(K3:M6)))), MAP(arr({1}),arr({2}),LAMBDA(a,b, SUMPRODUCT(INDEX(B1:F17,,a),XLOOKUP(H1:H17,K1:M1,INDEX(K3:M6,b,))))))