Images attached - transforming data from a single row to multiple rows in output

Trying to save a step between tracking my WIP and invoicing (and providing detailed memo in the invoice)

Source data has data sorted by column.

Output will have the data from multiple columns in a single row, with the last columns data (the memo) split into however many rows are necessary to keep the results in a certain area (basically text wrapped?)

Images below of source data format, desired output, and what I've done myself using MOD, which requires some manual steps of copy pasting and adding rows on longer memos. That's what I'm aiming to cut out, but the MOD isn't very adaptable and I don't have many other ideas.

My thoughts are along the lines of a VBA script that checks if a row's data has been output in rows above, and if it has not, it will return that result. Somewhere above that there's a check to see how many rows it should take for the memo based on the CHAR of the memo itself.

Source data format

Ideal output (left) - Current formula output (right)