Sum values based on distinct value of another column

Sum values based on distinct value of another column

Hello,

As an example, I am trying to add up the values in one column (Amount $) for each unique value in another column (Item No.) for each Company.

Company
Item No.
Amount ($)
A
A100
17.60
A
A100
17.60
A
A101
18.00
B
A102
25.00
A
A103
17.60
B
A104
12.00
B
A104
12.00

The Amount ($) will always be the same for the same Item No. but a different Item No. can have the same Amount ($).

I am trying to find sum(Amount ($)) but only for unique Item No. (i.e. only add once for duplicates such as A100 and A104).


Would the countif() formula I found in the Aggregate Formula in report creation be part of the solution? 

Thank you!