Define the group and across variables. Manager is a group variable. Each detail row of the report consolidates the information for all observations with the same value of Manager. Department is an across variable. PROC REPORT creates a column and a column heading for each formatted value of Department. ORDER=FORMATTED arranges the values of Manager and Department alphabetically according to their formatted values. FORMAT= specifies the formats to use. The empty quotation marks in the definition of Department specify a blank column heading, so no heading spans all the departments. However, PROC REPORT uses the formatted values of Department to create a column heading for each individual department.

   define manager / group order=formatted
                    format=$mgrfmt.;
   define department / across order=formatted
                 format=$perish. '';