Analyzing and outputting data without repeating entries.

OK, so if you are familiar with project management software, you know that resources belong to roles, etc...

So a normal hierarchy would look like the following.

Business Unit
-->General Craft
------>Carpenters
-->Engineering
------>Mech. Engineers

etc...

I'm exporting this hierarchy of roles to a text file, seeing as how I'm going through an activity list with countless rows of data, resources repeat constantly.

So in my text file I want to export the hierarchy of roles with out repeating lines.


Example

Activities
Act Num.-----Act Name-------Resource
---10-------------Do This--------Carpenter
---20-------------Do That--------Mech. Engineer
---30-------------Do Over-------Carpenter


So analyzing this line by line should spit out the hierarchy listed above to my text file if I have another table/sheet outlining that Carpenters belong to Gen. Craft and Gen. Craft belongs to Business Unit, and the same with Mech. Engineers -> Engineering -> Business Unit. Both resources ultimately belong to the Business Unit container.

But how do I do this line by line analysis and make the algorithm smart enough to not repeat the process when a resource is repeated or belongs to the same hierarchical container as another resource? This is Tough. Think of it as a brain teaser.
Received Infraction

He is the sample file.

There are several activities where a total of 3 different resources exits. The final output of roles to my text file should look like the following:

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The first tab: Total Import File is the main sheet. The values in the resource column are converted, and the I would read the converted value and analyze the role and parent role of each resource. I know how to do all of the analysis, I just don't want it to repeat after it's already seen one of the resources on a previous activity.