Well! I wouldn't like to complicate myself with formulae; for they would be complex indeed.
In the attached are a few Get & transform Data (from that section of the Data tab of the Ribbon) solutions.
Update your Data Tables, then right-click on the green tables and chose Refresh.
The blue tables beneath the green tables are plain pivot tables based on similar queries; they have the added benefit of being able to add grand totals easily as I've done in the right hand blue pivot table.

The results depend heavily on your data in columns B & L beginning with a space or not to determine Activity or Resource.

So you have your 'no VBA' but I suspect you won't like these solutions.

Attached Files

msofficeforums47480example.xlsx (31.3 KB, 12 views)