how to sum prices in a list for different buyers

hello there, just wanted to see if anyone could help me make a basic excel shopping grocery tracker for me and my partner please - basically we tend to split the items into who uses the item and then pay the money back to the person who bought all the items to make it as fair as possible.

We will go through the receipts after the shopping and check off who 'uses it' or if we both use it (something basic like milk for example) and we pay half for it.

so for example if I (for example Bill) buy all 60 items @ £70.00 at the checkout but within this £70.00, my partner Bob specifically wants eggs/orange juice (as they only eat it/use is up) at £3.00 , then Bob would pay me back £3.00

But I want an excel sheet that will only count in my list all Costs £'s associated to either Bill/Bob/Both so I can easily work out the total cost per person. So it might look like:

Item 1 - Bill - 0.20p
Item 2 - Bob - 0.30p
Item 3 - Bill - 0.60p
Item 4 - Both - 0.20p
Item 5 - Bob - 0.10p
Item 6 - Bill - 0.60p

How do I get a formula to only give me Bill's total costs ie. £1.40p

Thank you

James

Perfect thank you shukla.ankur281190 for the help. that is what I am after!