아래 이미지 참고하세요

=LET(xDB,WRAPROWS(TOCOL(B2:G4,3),2), rng,INDEX(xDB,,1), food,{"햄버거","국밥","볶음밥","김밥"}, hobby,{"오락실","PC방"},

ReVe,IF(ISNUMBER(XMATCH(rng,food)),"식비",IF(ISNUMBER(XMATCH(rng,hobby)),"취미",IF(rng="선물","그외",""))),

xFT,FILTER(ReVe,ReVe<>""), xHS,HSTACK(xFT,INDEX(xDB,,2)), GROUPBY(INDEX(xHS,,1),INDEX(xHS,,2),SUM,0,1))