Suggest you try a pivot table (PT).
It's ideal for what you have in mind, and takes only a few moments to set up.

Here's some steps to guide you in ..

First, insert a top col header row, and enter col labels
so that your table looks like this:

Book    Sale    Code
red book    $15     x
Blue book    $10     x
red book    $20     w
etc

Select any cell within the table,
click Data > Pivot table .. .
Click Next > Next

In step 3 of the wizard, click Layout
Drag n drop Book in ROW area
Drag n drop Book in DATA area
Drag n drop Sale in DATA area
Click OK > Finish

Go to the PT sheet
Drag the field header "Data", drop it over "Total",
to give you the required result,
viz something like what you posted:

Now, let's do the 2nd pivot which brings in the "Code" as well ..

Again, just select any cell within the source table,
click Data > Pivot table .. .
Click Next > Next

Answer Yes to the prompt (use less memory ...)
Click Next

In step 3 of the wizard, click Layout
Drag n drop Book in ROW area
(Double-click on it, check "None" under Subtotals > OK)

Drag n drop Code in ROW area
Drag n drop Book in DATA area
Drag n drop Sale in DATA area

Click OK > Finish

Go to the new PT sheet
Drag the field header "Data", drop it over "Total",
which'll give you the other required result,
viz it'll look something like this:

Book    Code    Cnt.Bk    Sum.Sale
Blue book    x    1    10

red book    w    1    20
    x    1    15