Option 1: Permanent Coloring
To color each level in a different color by coloring visible cells:
1. Add Subtotals with two totaling levels
2. Click Level 3 of the Subtotal levels.
3. Select cell A1, and press Ctrl+Shift+* (in Excel 2003, press this or Ctrl+A) to select the List.
4. Press Ctrl+; to select the visible cells.
5. Select a color from the Fill Color icon on the Formatting toolbar.
6. Repeat steps 2 through 5 for Level 2 of the Subtotal levels, using a different color
7. Click Level 4 of the Subtotal levels to unhide all hidden rows in the List.
Option 2: Dynamic Coloring
To color each level in a different color using Conditional Formatting:
1. Select cell A1, and then press Ctrl+Shift+* (in Excel 2003, press this or Ctrl+A) to select the List.
2. From the Format menu, select Conditional Formatting.
3. In Condition 1, select Formula Is.
4. In the formula box, enter the formula =$D1=0 (or insert ISBLANK formula.
5. Click Format, select the desired formatting, and then click OK.
6. Repeat steps 3 and 4 for Condition 2, typing the formula =$C1=0 into the formula box.
7. Repeat step 5, and click OK twice.
Screenshot // Coloring Two Subtotal Levels in Different Colors