HI sam bi
You need to use Pivotto accomplish your desired result. If you are using a datasource that supports in-built Pivot feature you can try that first. Here i am using the data which you shared and accomplished one level of PIvot.
But i see there is a second level we need to do for your scenario.
I know, it can be done through Custom SQL. But, I am not sure we can do this second level using the Pivot itself. Attached the workbook which i checked.
Please have a look and let me know, If it helped you.
Superstore.twbx 132.1 KB