Вы можете использовать UNPIVOT
:
SELECT sector, [Month] = Substring(col1,1,3), val_Estimated, val_Sold
FROM (
SELECT * FROM [tableName]
) as t
UNPIVOT ( val_Estimated for col1 IN (jan_estimated,feb_estimated)) AS unpvt
UNPIVOT ( val_Sold for col2 in (jan_sold, feb_sold)) up2
WHERE SUBSTRING(col1,1,3) = SUBSTRING(col2,1,3)