I have tried the following - assuming you start at A1.
Column
A B C D E F G
[TABLE="width: 448"]
<tbody>[TR]
[TD="class: xl65, width: 64"]Item[/TD]
[TD="class: xl65, width: 64"]Colour[/TD]
[TD="class: xl65, width: 64"]Items[/TD]
[TD="class: xl65, width: 64"][/TD]
[TD="class: xl65, width: 64"][/TD]
[TD="class: xl65, width: 64"][/TD]
[TD="class: xl65, width: 64"][/TD]
[/TR]
[TR]
[TD="class: xl65"]binder[/TD]
[TD="class: xl65"]red[/TD]
[TD="class: xl65, align: right"]5[/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"]Pen[/TD]
[TD="class: xl65"]Binder[/TD]
[TD="class: xl65"]Colour[/TD]
[/TR]
[TR]
[TD="class: xl65"]pen[/TD]
[TD="class: xl65"]green[/TD]
[TD="class: xl65, align: right"]1[/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65, align: right"]18[/TD]
[TD="class: xl65, align: right"]5[/TD]
[TD="class: xl65"]Red[/TD]
[/TR]
[TR]
[TD="class: xl65"]pen[/TD]
[TD="class: xl65"]blue[/TD]
[TD="class: xl65, align: right"]10[/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65, align: right"]1[/TD]
[TD="class: xl65, align: right"]6[/TD]
[TD="class: xl65"]Green[/TD]
[/TR]
[TR]
[TD="class: xl65"]binder[/TD]
[TD="class: xl65"]green[/TD]
[TD="class: xl65, align: right"]6[/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65, align: right"]30[/TD]
[TD="class: xl65, align: right"]15[/TD]
[TD="class: xl65"]Blue[/TD]
[/TR]
[TR]
[TD="class: xl65"]pen[/TD]
[TD="class: xl65"]red[/TD]
[TD="class: xl65, align: right"]18[/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[/TR]
[TR]
[TD="class: xl65"]pen[/TD]
[TD="class: xl65"]blue[/TD]
[TD="class: xl65, align: right"]20[/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[/TR]
[TR]
[TD="class: xl65"]binder[/TD]
[TD="class: xl65"]blue[/TD]
[TD="class: xl65, align: right"]15[/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[TD="class: xl65"][/TD]
[/TR]
</tbody>[/TABLE]
The formulae in E and F are as follows:
E3 - =SUMIFS(C:C,A:A,E$2,B:B,G$3)
F3 - =SUMIFS(C:C,B:B,$G3,A:A,F$2)
The item headers are in E2 and F2
The colour headers are in G3 to 5
Hope this helps; I'm still new and not certain how to include tables
Mimi