I am looking for help, if possible, with a code that will do the following€¦

Column B has 10 different variations of contents that are always 10
characters long, starting in cell B2.

I would like to make the 10 different variations of contents in Column B
into headers for row 1 starting in Column C.

Next I would like the macro to look at the contents in Column A starting in
A2. Then I want to use the contents in B2 to differentiate which header the
contents in A2 belong under, (in the same row respectively). Now instead of
putting the actual contents of A2 under the header, I want to put the number
1.

Now I want to continue this pattern for every row in Column A:B.

When duplicates occur, I want to delete the row the duplicate occurs in and
increase the original occurrence by 1.

I realized that I could use a pivot table but I would like to try to use a
macro instead.