Splitting a list into groups

I have a list of folders in a excel sheet which gives the name of the folder and how many files are in each folder.

I would like to know if there is a way in which I can get excel to look at this list and sort it into groups that contain a set total number of files in each group, so for example, say I have 20 folder with a total of 200 file altogether and I want the folder sorted into a given number of groups so that each group has the same number of files (i.e divide the 20 folders into 5 groups with 40 files (or as close a possible) in each group.).

I am having trouble figuring out what it is exactly that you are trying to do. Can you post an example of the data that you are dealing with, as well as what the desired outcome woudl be?

Here is a sample of the kind of thing I am dealing with:

Folder/No. of Files:
A/25
B/30
C/10
D/15
E/20
etc.

And I want it sorted into groups with say 50 files in each group, so the process would give results like:

Group 1: Containing folders B, E, Total Files:50
Group 2: Containing folders A, C, D Total Files:50

But would do it for as many folders as entered in the list and get each group as close as possible to the required size, by say finding the best permutation of the groups.