Define the table rows. The row dimension of the TABLE statement creates a row for each formatted value of Region. Nested within these rows is a row for each formatted value of Division. The analysis variable Expenditures and the Sum statistic are also included in the row dimension, so PROC TABULATE creates row headings for them as well. The text in quotation marks specifies the headings for the corresponding variable or statistic. Although Sum is the default statistic, it is specified here so that you can specify a blank for its heading.

   table region*division*expenditures=' '*sum=' ',