If you can re-arrange the columns, and sort by colA, then colB, the problem becomes much easier:

Var1 Item1 =1
Var1 Item1 =if((A2 = A1,if(B2 = B1,0,1)
Var1 Item2 {copy)
Var2 Item1 {copy)
Var3 Item2 {copy)
Var3 Item1 {copy)

Answer = sum(C1:C6)