VBA Codes to do unique part codes from one column and also sum of these

Hi,

Plaese refer my attachment.

I have stucked in my working and it is so lenghty.There are 32 sheets consists in my original working file.

In my attachment,I want to do this working through VBA codes instead of Excel formula one by one sheet.

Required to do from VBA codes of unique column B,C and D on Column J,K,and L and also put their total on M and O.

Besides these,one extra column should appear i.e.Column N and it is the value of column O divid by column M.

Can it be posible through VBA Codes ?

Yes sir it is.

Thanks sir for awesome help