Power Query seems to handle long strings well.
If I grouped only by Cost Code and Description you'd have one entry for
03.01 SIP Wall Factory Labour || Sipwall Fac. Labour - Load In / Out
where there are two different Unit Costs; what do you want to place in the Unit Cost column?
The same applies to:
9000 GST || .
where you have 3 different Unit Costs.
In the attached the grouping is done by Cost Code, Description & Unit Cost and I've highlighted the rows concerned.
In the attached there's a table at cell M1 which is the query table (refresh by right-clicking and choose Refresh), your current results as plain values at cell G1 and your original data table at cell A1 minus its final calculated column.
Power Query can probably handle what you want, but it's knowing what you want.
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