generate missed items and insert before TOTAL row with add the values

[MKLAQ]

Hi
I have tow sheets MAIN & DATA . the sheets data depends on any new items are existed in sheet main but not existed in sheet DATA then should add the items in sheet DATA after match in COL A between the sheets and insert a new row before row AGGREGATE with the data in COL B,C,D but the values should be in last COL is PU with considerin every time I insert three columns PU,SA,PL . it should copy the value into last COL PU
note: when insert a new row should be with the same formmating and borders also the formula

sheet main

REPORT1 (1).xlsx
	A	B	C	D	E
1			DESCRIBE
2		GOODS	TYPE	PR	QTY
3	CCR	CCR-1	BMW	2010	123
4		CCR-1	BMW	2011	67
5		CCR-2	TIGUAN	2012	34
6		CCR-3	VOL	2012	30
7	CCB	CCB-1	AUDI	2011	67
8		CCB-2	OPEL	2008	65
9		CCB-3	MER	2009	900
10		CCB-3	MER	2010	800
11		CCB-4	MER	2013	200
main

sheet data

REPORT1 (1).xlsx
	A	B	C	D	E	F	G
1			DESCRIBE			Q1
2		GOODS	TYPE	PR	PU	SA	BL
3	CCR	CCR-1	BMW	2010	380	200	180
4		CCR-1	BMW	2011	120	40	80
5		CCR-2	TIGUAN	2012	120	-	120
6		AGGREGATE			620	240	380
7	CCB	CCB-1	AUDI	2011	80	10	70
8		CCB-2	OPEL	2008	100	10	90
9		CCB-3	MER	2009	120	10	110
10		CCB-3	MER	2010	101		101
11		AGGREGATE			401	30	371
DATA

Cell Formulas
Range	Formula
E6:G6	E6	=SUM(E3:E5)
G7:G10,G3:G5	G3	=E3-F3
E11:G11	E11	=SUM(E7:E10)

expected result with higlighted rows by yellow

REPORT1 (1).xlsx
	A	B	C	D	E	F	G
1			DESCRIBE			Q1
2		GOODS	TYPE	PR	PU	SA	BL
3	CCR	CCR-1	BMW	2010	380	200	180
4		CCR-1	BMW	2011	120	40	80
5		CCR-2	TIGUAN	2012	120	-	120
6		CCR-3	VOL	2012	30		30
7		AGGREGATE			650	240	410
8	CCB	CCB-1	AUDI	2011	80	10	70
9		CCB-2	OPEL	2008	100	10	90
10		CCB-3	MER	2009	120	10	110
11		CCB-3	MER	2010	101		101
12		CCB-4	MER	2013	200		200
13		AGGREGATE			401	30	571
DATA

Cell Formulas
Range	Formula
E7,G7	E7	=SUM(E3:E6)
F7	F7	=SUM(F3:F5)
G8:G12,G3:G6	G3	=E3-F3
E13:F13	E13	=SUM(E8:E11)
G13	G13	=SUM(G8:G12)

 

[MKLAQ]

any help?