data matching multiple criteria to be combined

vernico2023 If you're using Excel for MS365, you could try any one of the following single-cell dynamic array formulas...

(1) Compact summary, without blank columns:

=LET(
    rng, B2:K3,
    arr, UNIQUE(rng, TRUE),
    VSTACK(arr, SUMIFS(B4:K4, TAKE(rng, 1), TAKE(arr, 1), TAKE(rng,-1), TAKE(arr,-1)))
)

(2) Desired results, as per your sample:

=LET(
    rng, B2:K3,
    item, TAKE(rng, 1),
    type, TAKE(rng,-1),
    arr, UNIQUE(rng, TRUE),
    items, TAKE(arr, 1),
    types, TAKE(arr,-1),
    results, VSTACK(arr, SUMIFS(B4:K4, item, items, type, types)),
    ids, XMATCH(items & "|" & types, item & "|" & type),
    n, COLUMNS(rng),
    cols, SEQUENCE(, n),
    by_arr, HSTACK(ids, FILTER(cols, ISNA(XMATCH(cols, ids)))),
    SORTBY(EXPAND(results,, n, ""), by_arr)
)

(3) Pivoted summary:

=LET(
    rng, B2:K4,
    item, TAKE(rng, 1),
    type, INDEX(rng, 2, 0),
    num, TAKE(rng,-1),
    items, SORT(UNIQUE(item, TRUE),,, TRUE),
    types, SORT(UNIQUE(TOCOL(type))),
    VSTACK(
        HSTACK("Sum of Number", items),
        HSTACK(types, SUMIFS(num, item, items, type, types))
    )
)

See attached...

vernico2023 

Does the attached sample file work for you? It has one formula for the sum and one for fruit and sale.