The basic export functions for a report are pretty limited. I can think of two ways to approach this:
1 - export the data to Excel and use the subtotals in Excel. This is the low tech way, and if it works in your situation, I'd use it.
2 - write some code to read the recordset line by line and write the data to Excel. This way, everytime you encounter a change in one of the subtotaling fields, you create the necessary formulas/totals in Excel. I've created some procedures in the past to create "pretty" Excel files and it is always a pain. The nice thing about the code approach, is it allows you to do a lot of other nice things with the output (create separate tabs for each subtotal section, indent sections below header sections, etc.)
If you decide to go the code route, let me know, I can email some databases I created in the past (the code is too long to post here)
Michael