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```
IF OBJECT_ID('tempdb..#TestData', 'U') IS NOT NULL
DROP TABLE #TestData;
CREATE TABLE #TestData (
[Month] INT,
A1 INT,
A2 INT,
B1 INT,
B2 INT,
C1 INT,
C2 INT
);
INSERT #TestData (Month, A1, A2, B1, B2, C1, C2) VALUES
(1, 120, 60, 40, 80, 120, 120),
(2, 50, 50, 40, 20, 60, 30),
(3, 50, 25, 40, 10, 90, 30);
SELECT * FROM #TestData td;
SELECT
x.C_Type,
[Jan] = MAX(CASE WHEN td.[Month] = 1 THEN x.Calculation END),
[Feb] = MAX(CASE WHEN td.[Month] = 2 THEN x.Calculation END),
[Mar] = MAX(CASE WHEN td.[Month] = 3 THEN x.Calculation END),
[Apr] = MAX(CASE WHEN td.[Month] = 4 THEN x.Calculation END),
[May] = MAX(CASE WHEN td.[Month] = 5 THEN x.Calculation END),
[Jun] = MAX(CASE WHEN td.[Month] = 6 THEN x.Calculation END),
[Jul] = MAX(CASE WHEN td.[Month] = 7 THEN x.Calculation END),
[Aug] = MAX(CASE WHEN td.[Month] = 8 THEN x.Calculation END),
[Sep] = MAX(CASE WHEN td.[Month] = 9 THEN x.Calculation END),
[Oct] = MAX(CASE WHEN td.[Month] = 10 THEN x.Calculation END),
[Nov] = MAX(CASE WHEN td.[Month] = 11 THEN x.Calculation END),
[Dec] = MAX(CASE WHEN td.[Month] = 12 THEN x.Calculation END)
FROM
#TestData td
CROSS APPLY ( VALUES
('A', CAST(td.A1 AS VARCHAR(10)) + '/' + CAST(td.A2 AS VARCHAR(10))),
('B', CAST(td.B1 AS VARCHAR(10)) + '/' + CAST(td.B2 AS VARCHAR(10))),
('C', CAST(td.C1 AS VARCHAR(10)) + '/' + CAST(td.C2 AS VARCHAR(10)))
) x (C_Type, Calculation)
GROUP BY
x.C_Type;
```