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Default Switching Subcategories into Categories and Vice Versa

I know this is over my head and I am not sure Excel is the right
program, but I have had luck in the past with this group and figured
someone more knowledgable than me would know if it is or isn't
possible. What I have is some Categories that are made up of
subcategories and there is data associated with these subcategories,
such as # of people in each of these subcategories under the
categories. What I want to do is make the subcategories the categories
and the categories the subcategories under these new categories with
the appropriate data attached to the categories. Let me explain.

I have data like that below.

Soccer team (column A)
(column B has the grade and column c has the # of kids)
3rd grade - 10 people
4th grade - 20 people
7th grade - 15 people

Baseball team (column A)
(column B has the grade and column c has the # of kids)
4th grade - 5 people
7th grade - 10 people

I know want to run a formula in excel that will automatically give me
the following results.

3rd grade
Soccer team - 10 people

4th grade
Soccer team - 20 people
Baseball team - 5 people

7th grade
Soccer team - 15 people
Baseball team - 10 people

***note this is not the actual data I am flipping but it would work the
same exact way. It wouldn't be a big deal except that I have many many
pages of this and it takes me a couple hours to manipulate this.

Thanks in advance for the help. Please steer me in the right
direction.

 
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