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Default Excel Conditional Summing

Is ther a way that you can sum the totals in an unkown range based on a value
in another column? First column have values inputted by user. Second column
have a letter identifing what the value in the first column means (example
"U" means unit, "B" means branch, branch is the sum of the units above it and
"J" means joint the branches together). What I am trying to do is sum the
first B all of the Units above it. Then sum the next B with all of the units
above it without including the Us above the previous B. Next I need to sum
the Js with all of the Bs above it without summing the Bs above the previous
J. Any help?
 
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