data product;
      input pcode div region month sold revenue recd cost;
   datalines;
   1 1 1 1 56 5600 29 2465
   1 1 1 2 13 1300 30 2550
   1 1 1 3 17 1700 65 5525
   2 1 1 1  2  240 50 4900
   2 1 1 2 82 9840 17 1666
   
   ... more lines ...   

   proc sort data=product out=sorted;
      by div region;
   run;

   /* create data set, profit */
   proc computab data=sorted notrans out=profit noprint;
      by div region;
      sumby div;
   
      /* specify order of rows and row titles */
      row     jan feb mar qtr1;
      row     apr may jun qtr2;
      row     jul aug sep qtr3;
      row     oct nov dec qtr4;
   
      /* specify order of columns and column titles */
      columns sold revenue recd cost profit pctmarg;
   
      /* select row for appropriate month */
      _row_ = month + ceil( month / 3 ) - 1;
   
      /* calculate quarterly summary rows */
      rowcalc:
         qtr1 = jan + feb + mar;
         qtr2 = apr + may + jun;
         qtr3 = jul + aug + sep;
         qtr4 = oct + nov + dec;
   
      /* calculate profit columns */
      colcalc:
         profit = revenue - cost;
         if cost > 0 then pctmarg = profit / cost * 100;
   run;

   /* make a partial listing of the output data set */
   options linesize=96;
   proc print data=profit(obs=10) noobs;
   run;