Categorise and group records in excel, simple work

Hello I have an excel spreadsheet with about 70K categories in one column,the categories needs to be grouped into macro-categories, example building tools, cranes, concrete, marble etc, they will all need to be classified into the "building" macro-category. Of this 70K records 20K have been already grouped so you need to do about 50K The job is actually quite easy but it is tedious, you will be able to speed it up a bit using grouping by keywords etc but you will still have to do some thinking and some manual grouping. I have attached the excel file with the categories and a sample of what you need to do, I repeat, the job is very simple but requires attention to details and patience as it is boring. Please do not think you can do this work in a week if you are not a team, it will take you longer so do give impossible to maintain (for you) deadlines or your bid will not be consider Regards