Consoldiate Spreadsheet Entries - sample attached

I have a large spreadsheet (tab separated values) for a retail outlet where the size listings have been given a row value in my table. I need someone to go through and consolidate entries so that there is a master entry and child entries with colour and size values (as well as a Y or N to indicate it is a Master entry or not) It is essential that you inspect the files attached so that you understand what you will be given and what is expected back from you (before and after) There are expected to be 4200 entries on the actual spreadsheet, so bare this in mind when bidding and estimating time it will take you! Thanks a lot PS. If you PM your bid, please include the value of cell 2B in '10deep example [login to view URL]' to show that you looked at it! Cheers.