How can I extract the second table from the first one? I need to extract those titles that have exactly three costs (in the following example: f1 and f3). I tried using pivot tables but could not manage to generate the second table. Any advice would be appreciated!

UPDATE: I appreciate that Mike Honey offered a solution. However, since I'm not familiar with Power Query language at all, I am looking for a solution that uses no Add-ins.

There is some general resemblance between this problem and: Excel 2007 transpose/combine multiple rows into one; How to combine values from multiple rows into a single row in Excel?; and excel-2010-move-data-from-multiple-columns-rows-to-single-row. However, this problem differs in that the requirement is not just to transpose and aggregate data, but to do it only for those titles with exactly three costs.

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