Combining Data into a Single Pivot

Hi,

I will try to explain what i want to do....

I have a budget i want to show a sum by expense category (payroll, rent, etc) over a year (Jan, Feb, Mar...)
This data is in 2 tabs, one for HR one for all other.

How do i essentially combine 2 pivot tables that can be created by these tab data? There is not common index between them.

See the tabs in the sample file.....the Wished Pivot is what i want to do....

Thanks

Arrange your data in one RecordSet
Then Pivot