How Can I insert 4 rows after fixed number of rows

Hi Gents,
I have a great code for Mr. jindon to get sum value from each workbook to one ... It is working great and wonderful

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I currently need help In some additions (in the same code)
I need these additions in the following points
1 - Insert four rows after each 27 names
if the remain items is less than 27 then to insert rows directly after them
I have highlighted the points where I would like to insert the rows
2 - in the first inserted row To create the totals formulas
3 - in the four inserted row To create the previous totals formulas
With adjust the vertical and horizontal page breaks automatically
I have attached an excel sheet so you can see what I am trying to achieve.
I would be very thankful to all of you for your help.

try

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I don't like the way you ask the question asking one by one.

Is this the last one?

Thanks a lot Mr. jindon for your great support all the time
Yes Sir This will be the last
please ... Do not forget adjust the page breaks automatically
thanks again.

You need to adjust the page set up for your self.

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Change to

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Thank you very much Mr. jindon for your interest in the issue
Everything is okay except for last page total (Total final pages)
I tried to modify the total range and do it myself, but it seems I'm just a beginner
Thank you very much in advance.

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Thanks a lot Mr. jindon
I will try to do so
Once again many many thanks for your effort!
Best and kind regards