VBA Code to add groupings to subtotals

[p45cal]

You only need to populate one cell preferably the header row at AA2; put the word blank or something in it, and if you don't want to see it make its font white.
Consider whether you need to do the same at AD2 and BU2.

As for A5 and A12, it should be alright in this case but:
Range("A2").CurrentRegion.Offset(1).Sort Range("A2"), 1
might be better.