篩選后 加一格 合計 (13479)

A3{=IF(ROW(A1)>COUNTIF(D:D,B$1)+1,"",IFERROR(INDEX(E:E,SMALL(IF(D$2:D$23=B$1,ROW($2:$23)),ROW(A1))),"合計"))

B3=IF(A3="","",IF(A3="合計",SUM(B$2:B2),SUMIFS(F:F,D:D,B$1,E:E,A3)))