Quickbooks Multiple Data Sources, Power Query & Formatting

Quickbooks inventory management is sub par. Quickbooks will allow me to export 2 CSV files. First has valuation and second has item details. Using Power Query, I've figured out how to link the data sources, remove unwanted data and merge them together. While this idea is an improvement, the results are less than desirable.

I'm hoping someone give me an "Idea/Sample/Direction" for how to handle formatting this data into a readable format.

Attached:
Source data
Power Query Results
Ideal Results

"Item Listing.CSV" is the easies to read and understand with categories and items staying in a reasonable format of Category -> Category -> Item. I'm thinking this type of formatting, with pivot table that drops down and calculates based on groups (I know nothing about pivot tables, my attempts have always made me wonder why everyone recommends them maybe I'm just not using them to their full potential).

Thanks. I'll delete this and repost. I made some progress on my own last night, so my example may be more straight forward now.