Format Query

[aldo jr]

Hello All- Please see the sample tables 1 and 2 below. Table 1 has
records for the category field that are not unique. As, an example,
in table 1, the "HTS" record is repeated in row 2 and row 7, the
"field trip" and "charter" fields are also repeated. So what I need
to to is to re-format the table 1 (raw data) to table 2 (formatted
data).

any help/guidance is truly appreciated!

Sample table 1 below (Raw Data)
-------------------------------------------------------
Row Category Jan

1 Direct Wages
2 HTS $351,674
3 Monitor Wages $2,006
4 Field Trip $11,740
5 Charter $2,699
6 Direct Hours
7 HTS 24,328
8 Monitor Hours 184
9 Field Trip 737
10 Charter 100
..
..
..
n
------------------------------------------------


Sample table 2 below (Formatted Data)
----------------------------------------------------------------
Row Category Jan

1 Direct Wages - HTS $351,674
2 Direct Wages - Monitor Wages $2,006
3 Direct Wages - Field Trip $11,740
4 Direct Wages - Charter $2,699
5 Direct Hours - HTS 24,328
6 Direct Hours - Monitor Hours 184
7 Direct Hours - Field Trip 737
8 Direct Hours - Charter 100
--------------------------------------------------------