Sub MergeCellsWithConditions()
    Dim i, arr, temp, temp_, r As Long, dC As Long, lr As Long
    r = 9: lr = Cells(r, 3).End(xlDown).Row: arr = Range(Cells(r, 1), Cells(lr, 7))
    Application.DisplayAlerts = False
    For i = LBound(arr, 1) To UBound(arr, 1)
        If i = UBound(arr, 1) Then Exit For
        If arr(i, 2) = arr(i + 1, 2) Then
            temp = arr(i + 1, 7) + arr(i, 7): Range(Cells(r, 7), Cells(r + 1, 7)).Merge: Range(Cells(r, 7), Cells(r + 1, 7)) = temp
            temp_ = arr(i + 1, 6) + arr(i, 6): Range(Cells(r, 6), Cells(r + 1, 6)).Merge: Range(Cells(r, 6), Cells(r + 1, 6)) = temp_
            i = i + 1: r = r + 2
        Else
            r = r + 1
        End If
    Next i
    Application.DisplayAlerts = True
End Sub