The ID and BY statements work together to produce this layout. The ID variable is listed only once for each BY group. The BY lines are suppressed. Instead, the value of the ID variable, JobCode, identifies each BY group.

                         Salay Expenses                        1

              Job Code    Gender    Annual Salary
              ========    ======    =============

                FA1         F         $23,177.00 
                            F         $22,454.00 
                            M         $22,268.00 
              --------              -------------
                FA1                   $67,899.00 

                FA2         F         $28,888.00 
                            F         $27,787.00 
                            M         $28,572.00 
              --------              -------------
                FA2                   $85,247.00 

                FA3         F         $32,886.00 
                            F         $33,419.00 
                            M         $32,217.00 
              --------              -------------
                FA3                   $98,522.00 

                ME1         M         $29,769.00 
                            M         $28,072.00 
                            M         $28,619.00 
              --------              -------------
                ME1                   $86,460.00 

                ME2         F         $35,108.00 
                            F         $34,929.00 
                            M         $35,345.00 
                            M         $36,925.00 
                            M         $35,090.00 
                            M         $35,185.00 
              --------              -------------
                ME2                  $212,582.00 

                ME3         M         $43,025.00 
                                    =============
                                     $593,735.00