Luis is absolutely correct. Use the delimited splitter he linked and then a cross tab.
BTW, nice job posting ddl and sample data. You are new around here but obviously understand the importance of that. It goes a long way with the people around here.
One thing is that the table you posted is a persistent table. Temp tables START with a pound sign. Your code will create a permanent table called TEMP#. To make it a temp table it should have been #TEMP. 😀
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Need to split a string? Try Jeff Modens splitter http://www.sqlservercentral.com/articles/Tally+Table/72993/.
Cross Tabs and Pivots, Part 1 – Converting Rows to Columns - http://www.sqlservercentral.com/articles/T-SQL/63681/
Cross Tabs and Pivots, Part 2 - Dynamic Cross Tabs - http://www.sqlservercentral.com/articles/Crosstab/65048/
Understanding and Using APPLY (Part 1) - http://www.sqlservercentral.com/articles/APPLY/69953/
Understanding and Using APPLY (Part 2) - http://www.sqlservercentral.com/articles/APPLY/69954/