Needing some help for subgrouping / grouping

JB49

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I have a list of part numbers with different levels. This a bill of mateial I wish to group / subgroup the pn's to its next higher level. for example:

Level Part Number
2 pn
3 pn
3 pn
3 pn
4 pn
4 pn
3 pn
4 pn
4 pn
5 pn
5 pn

5's into 4's, 4's into 3's and 3's into 2 and this is random through out the spreadsheet. Part numbers are all different. I have 15000 rows. Is there a vba macro that could accomplish this?
 
Is there a vba macro that could accomplish this? Undoubtedly. But first, have you considered a pivot table?
 
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