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;