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).

* Is there a way in power query to say... IF Cell isblank,copy cell data to the left?

Power Query results doesn't contain Power Query M-code but simply text

https://file.io/CQUYf8WlCaQi

It won't let me edit the post to add the actual power query.

Should formatting happen in power query, or a macro with the results?

I'm not sure how to report issues to the admin team, but this is the error message when trying to upload. I played hell getting the originals in the post, same error.....

count(): Argument #1 ($value) must be of type Countable|array, null given on line 908 in /home/eforum/public_html/packages/vbattach/attach.php
#0 /home/eforum/public_html/newattachment.php(158): vB_Attachment_Store->upload(Array, Array, Array, 0)
#1 {main}


Fatal error: count(): Argument #1 ($value) must be of type Countable|array, null given on line 908 in /home/eforum/public_html/packages/vbattach/attach.php in /home/eforum/public_html/vb/vb.php on line 287