Changing format of data

One of the files i frequently receive has to be modified in a slightly different format. I recorded a macro for that and when i get another similar file with the same number of rows (or records) there is no problem in changing the data into the desired format. The problem arise when the numbers of rows are different (and this is true in most cases). Executing the macro will end in a mess of data. Can someone help me in writing a macro that is valid no matter how many rows are included?

I attached an example file for this problem. The first table has to be modified into the second one. My macro is helpful only in cases of 5 products, but i am looking for a macro that is valid for all cases (3, 5, 7, etc. records).
The number of months remains always the same.