Примерно так, в Power Query:
let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
#"Transposed Table" = Table.Transpose(Source),
#"Removed Columns" = Table.RemoveColumns(#"Transposed Table",{"Column2"}),
#"Promoted Headers" = Table.PromoteHeaders(#"Removed Columns", [PromoteAllScalars=true]),
#"Renamed Columns" = Table.RenameColumns(#"Promoted Headers",{{"Column1", "Name"}, {"Column2", "Class"}, {"Column3", "Type"}}),
#"Filtered Rows" = Table.SelectRows(#"Renamed Columns", each [Type] <> null and [Type] <> ""),
#"Filled Down" = Table.FillDown(#"Filtered Rows",{"Name"}),
#"Unpivoted Other Columns" = Table.UnpivotOtherColumns(#"Filled Down", {"Name", "Class", "Type"}, "Attribute", "Value"),
#"Pivoted Column" = Table.Pivot(#"Unpivoted Other Columns", List.Distinct(#"Unpivoted Other Columns"[Type]), "Type", "Value", List.Sum),
#"Filtered Rows1" = Table.SelectRows(#"Pivoted Column", each ([Attribute] = "Base Rate Payroll"))
in
#"Filtered Rows1"