Marc, thanks for the response. Here is the sample data and output. Hope this helps you in understanding the requirement.
Sale NoMonthYearCategory
1 Feb-14 Iphone
2 Feb-13 iPad
3 Jan-14 Iphone
4 Jan-14 Iphone
5 Jan-14 Iphone
6 Jan-14 iPod
7 Dec-13 ipad
8 Dec-13 iPad
9 Dec-13 Mac
10 Nov-13 Mac
11 Oct-13 Mac
12 Oct-13 Iphone
output
Jan-14 3 1
Dec-13 2 1
Nov-13 1
Oct-13 1 1
Sale NoMonthYearCategory
1 Feb-14 Iphone
2 Feb-13 iPad
3 Jan-14 Iphone
4 Jan-14 Iphone
5 Jan-14 Iphone
6 Jan-14 iPod
7 Dec-13 ipad
8 Dec-13 iPad
9 Dec-13 Mac
10 Nov-13 Mac
11 Oct-13 Mac
12 Oct-13 Iphone
output
__Iphone ____iPad ____Mac ____iPod__
Feb-14 1 1 Jan-14 3 1
Dec-13 2 1
Nov-13 1
Oct-13 1 1