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Recommendation ( tip / tutorial / example ) for "Calculation" app

Hi All - newby here to request recommendation of tips/tutorials/models to create a calculation app that allows for assigning categories, sub-categories and descriptions to each line entry within.

Here's the scenario: 4th grade class wants to design a playhouse/fort and tally material costs

The app allows to make the "Material" category and create a "Lumber" sub-category within, and the "2x4" sub-sub-category within, which allows for the the first 'actual' entry:

utilizing 3 data columns: LENGTH(feet) [8] ;   NUMBER [2] ;  COST($) [1.66]


Thus, App-wide, there can be an arbitrary number of 'rows' at any depth in the calculator.


Any ideas as to how to create the action "make new category"/ "make new sub-category"/ "make entry" that will 'bubble-up' calculations?  arrays within arrays ?


!!! any pointers/thoughts much appreciated !!!


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