Two techniques:-
By changing Style.
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By Conditional Formatting.
Changing Styles-
Insert Subtotals.
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From the Data menu, select Group and Outline, Settings.
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Click Apply Styles.
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Select a cell at subtotal level From the Format menu, select Style.
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For the style called RowLevel2, click Modify, change the style as desired, and click OK.
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Use this technique to change the styles of all the subtotal levels.
Conditional Formatting
When you insert Subtotals, some cells remain empty in the rows containing the subtotals. -
Select Cell A1, press Ctrl+*, and select the data table.
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From the Format menu, select Conditional Formatting.
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In the first argument, select Formula Is.
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In the formula box, enter the formula =ISBLANK($D1).
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Click Format, and select the desired formatting.
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Click OK.
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Repeat these steps for the second argument.
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Click OK.
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