Вы можете использовать условное агрегирование для поворота ваших данных:
declare @tmp table(Manufacturer varchar(50),
Model varchar(50), Location varchar(50), Inventory int, Sold int)
insert into @tmp values
('Alpha','One' ,'USA',3000 ,123)
,('Alpha','One' ,'UK' ,2300 ,53 )
,('Beta ','Two' ,'USA',1300 ,45 )
,('Beta ','Two' ,'UK' ,620 ,12 )
,('Gamma','Three','USA',520 ,155)
,('Gamma','Three','UK' ,250 ,19 )
select Manufacturer, Model
,sum (case when Location ='UK' then Inventory else 0 end) as Inventory_UK
,sum (case when Location ='UK' then Sold else 0 end) as Sold_UK
,sum (case when Location ='USA' then Inventory else 0 end) as Inventory_USA
,sum (case when Location ='USA' then Sold else 0 end) as Sold_USA
from @tmp
group by Manufacturer, Model
order by Manufacturer, Model
Результаты: