Image 1 is the data I have to start with

Image 2 is how I need the data to be formatted.

Just pivoting this data is out of the question as it does not do what I need it to do.

I have tried to use band.Groups, but I can't get it to work and the example provided here http://help.infragistics.com/Help/NetAdvantage/NET/2008.3/CLR2.0/html/Infragistics2.Win.UltraWinGrid.v8.3~Infragistics.Win.UltraWinGrid.UltraGridGroup.html  doesn't show me how to add multiple groups to a group

any help would be much appreciated