Expert Apple Numbers support for complex grouping and calculations

This is probably the place to get the kind of help you want but it sounds like you are very new to Numbers and are trying to start off with something that is not a beginner spreadsheet. Not to dissuade you, but usually the way it goes in cases like this is the original poster (OP) poses their initial problem as they see it, it gets solved by someone here, the OP then exands their requirements, those new requirements get solved here, and so on until we all get tired of doing all the work and it never being enough and the OP never quite understanding the solutions or being able to build on them or debug any problems because they are far beyond their current abilities. If you foresee a better outcome than that, pose your problem in way that can be solved with some info on what you are trying to do (because there may be better ways to do it than what you have in mind right now) and hopefully you will get some helpful responses. No guarantees; everyone here is an end user, not Apple employees.