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Default Subtotals function offset subtotals summary

I have a worksheet where I need to sum records in one column by another
(thus subtotals function). As you know when excel sums each group of
records it records the subtotal at the bottom of the last record in the
same column. I need excel to record the subtotal at the bottom of each
group of records at the bottom of each group of records in the same row
but one (blank) colum over.
I have tried to count the records to the bottom of each group and copy
the subtotal to the next cell over with no sucess.
Thanks
Steve

ex. UPC Price Subtotals
10 1
11 2
12 3
Sub 6- 6

 
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