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Sub TEST()
Dim Arr, xD, i&, T$, U&, N&
Set xD = CreateObject("Scripting.Dictionary")
Arr = Range([B1], [I65536].End(xlUp))
Arr(1, 2) = "ÂI¼Æ¥[Á`"
For i = 2 To UBound(Arr)
    T = Arr(i, 1): U = xD(T): Arr(i, 2) = ""
    If U = 0 Then N = N + 1: U = N: xD(T) = N
    Arr(U + 1, 1) = Arr(i, 1)
    Arr(U + 1, 2) = Val(Arr(U + 1, 2)) + Val(Arr(i, 8))
Next i
[M:N].ClearContents
With [M1:N1].Resize(N + 1): .Value = Arr: .Borders.LineStyle = 1: End With
End Sub