Add Cost Data Of Data Split Into Several Subcategories

I have a set of data that has cost associated with it that is broken up into several categories repeatedly. The subcategories are NOT defined to a specific set of subcategories i.e. they can be anything. The subcategories may also be alphanumeric and have spaces/other special characters in them. What I want to do is to be able to pick the cost and slot it in the appropriate category in the main sheet.

The exact number of rows and columns in the data is not fixed so it would be great if this is editable in the VBA code depending on how many rows and columns the final data set has.

An example is attached. In the example I have put all the cost as 1 for simplicity but in the actual document all the costs are different values. Also in the example I did not put any category as alphanumeric or with spaces/special characters but in the actual data there may be.

The logic I can think of is to first identify all unique values in the array, insert them as new rows, then add up the cost values (this is just a suggestion).

Book1.xlsx