If you're looking at a worksheet in Excel and the Subtotals option is grayed out, it's likely because the data isn't structured in a way that allows for subtotals. In order for the Subtotals option to be available, your data must be organized in a list format with labeled columns.
If your data isn't currently in a list format, you can convert it by selecting all of the data and then going to the Data tab on the ribbon and clicking "Convert to Range." This will bring up a dialog box where you can choose how you want your data to be converted.
Once your data is in a list format, you should be able to select any column and then click the "Subtotals" button on the Data tab. This will bring up a dialog box where you can choose what type of subtotal you want to calculate and which column you want to use for the calculation.
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