Create data page from list of information

I have a list of information (Items, Item Names/Materials, Pct)
Item is a unique identifier (typically alphanumeric similar to XXXXXXXXXX-XXX)
Name is an internal name I would like to keep to make referencing the chart easier.
Material is the components found in Name.
Pct is the value I need to find.

So, across the top row I would like a list of all Item Names.
Down the first row I would like a list of all Materials.
In the body I would like the Pct value where the Name/Material cross.

Hopefully this makes sense...

Sample sheet attached here.

Thanks,
Anthony