@Anonymous
This can be achieved by using power automate. New entity needs to be created, replicate table schema same as parent entity.
Please find below actions w.r.t power automate.
1. Trigger when new rows gets added to parent entity dataverse table.
2. list rows for parent entity, filter rows with name so we get list of records for that name.
3. list rows for new entity, filter rows with name and set row count to 1
4. compose action to get first record from step 3
5. initialize variable for hours
6. apply to each for step 2 list rows, inside apply to each add two steps for adding the hour values
6.1. compose action add hours variable and current item total hours
6.2. set hours variable to compose action output
7. add condition to get length of list rows for new entity, if it is greater than 1 update the record or else create.
Added few screenshots of power automate actions and also end result of records in table for your reference. Test 3s is parent entity and test 4s is replica of test 3s entity.






If it answers your question, kindly give kudo and accept it as solution.
Regards,
Prakash