Summarize and concat cells

Hello forum experts!

I have this problem that is time consuming doing manually.
I need to summarize each unique "cost_level" and also get details from the pos and sum column into one cell with vba.
I have attached a file where the data is and the expected result that I did manually (partly), hope it is understandable what I'm looking for.

Thanks
Regards

1. Run the Macro PTnMore
2. Run the UDF VlookupMulti with your cursor in cell I3: Thanks to Jindon for supplying this code ages ago.
3. Copy I3 Down.
4. The syntax for the UDF is in Cell J1

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Thanks, @ jindon all seems fine except the "sum_details", it picks from wrong column ("column B": sum) is ("column C": sum) instead.... where do you change to get the right column B?

Ahh the first value picks the wrong column in a strange way, the rest of the data in cell "sum_detais" seems fine when looking at it closer...