Summing up subtotals according to conditions
 

Hi

I wish to sum up subtotals into few grandtotals that should not be more than
20, 000. Meaning, once the sum of the subtotals exceed 20K, it'll take the
previous sum which is less than 20K and insert the value of the grandtotal on
the bottom cell of the last summed subtotals. Then, if there are more
subtotals on the following rows, excel will sum up the rest of the subtotals
according to the same condition as above until there are no more subtotals in
the excel sheet. All the subtotal values are in the same column but in
different set of rows.