Hi Mark, this looks like a straightforward CROSSTAB query. Have a quick read of this article [/url]which will show you how to set up a few rows of sample data. You can read about crosstab queries here[/url].
For fast, accurate and documented assistance in answering your questions, please read this article.
Understanding and using APPLY, (I) and (II) Paul White
Hidden RBAR: Triangular Joins / The "Numbers" or "Tally" Table: What it is and how it replaces a loop Jeff Moden