Further to your PM:
LET allows us to create parameters:
u,UNIQUE(C8:C15) - u is the unique items from the range C8 to C15
sa,SUMIF(C8:C15,u,B8:B15) - sa is the sum of each of the unique items in the column B range
sb,SUMIFS(G8:G16,F8:F16,u,E8:E16,"<>Red") - sb is the sum of the unique items in column G where column E is not Red
Then we vertically stack the labels on top of the columns, which are brought together in the horizontal stack.
Hope this helps.
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