OnManualBuild vs SubReport

Could OnManualBuild commands be used to repeat twice same GroupHeading2 level under GroupHeading1 as alternative solution to SubReport?

If yes should a second MasterData be included? Where?

Desired report structure is like following:

GH1 Item1
GH2 Total Item1
GH2 Total Item2

GH2 Item1
GH3 Item1
GH3 Item2

What ShowBand order should be specified?

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