Yikes... my sample data got all sorts of messed up... let's try this:

ID | UNIQUE ID | LINE | VALUE | TYPE |
01 | 01 | 1 | $1 | YELLOW |
01 | - | 3 | $5 | RED |
01 | - | 2 | $3 | BLUE |
04 | 04 | 2 | $5 | RED |
04 | - | 1 | $1 | BLUE |

MS should use stackexchange (www.stackexchange.com)