String concatenation of values

Hi,

Im a newbie in the world of Macro Excel 2003 and I need help in creating VBA code that would concat value in a cell and creates multiple records from those. I have attached sample file , Sample tab is the input data/worksheet and Output tab is the worksheet that to be created.

PS:
Subgroup A is compatible to all Members (1 to 8)
Subgroup B is compatible to Member 7 only.
Subgroup C is compatible to Member 8 only.
If 3 subgroups exist in cell (A , B & C), Members 1 to 6 is for Subgroup A and 7 is for Subgroup B, 8 is for subgroup C.
If only subgroup A exist, all Members will used Subgroup A.