I am trying to create a workshete from another. I also need to insert a
subtotal line when the condition changes. For example, this is what the input
spreadsheet looks like.

AAA 20
AAA 30
AAA 40
BBB 20
BBB 35
BBB 15
BBB 25
CCC 25
CCC 25
CCC 25

This is what I am trying to make the output worksheet look like.

AAA 20
AAA 30
AAA 40
Subtotal AAA 90
BBB 20
BBB 35
BBB 15
BBB 25
Subtotal BBB 95
CCC 25
CCC 25
CCC 25
Subtotal CCC 75
Total 260

I need to avoid manual interventon and I have to be able to automatically
break on the change and insert a subtotal row. Can anyone help?