Great problem to stretch the core muscles and play with some transformation tools.
First solution submission. I have included a Quick and Dirty flow to provide the information exactly as requested and a more Dynamic flow which will automatically calculate if more PLUs are inserted into the data.
I didn't format the next one the same way and kept it in the Tidy format. It uses a batch macro to be more dynamic and adjust if more PLUs are inserted. If 100 PLUs are inserted, you don't want you table growing that wide.