Separate data from 1 column into multiple columns
CREATE TABLE #Data
    (
      ItemNo VARCHAR(10),
      Variant INT,
      SalesCode VARCHAR(30),
      UnitPrice INT
    )
GO
INSERT  INTO #Data
        ( ItemNo, Variant, SalesCode, UnitPrice )
VALUES  ( 'A', 1, 'SRP', 100 ),
        ( 'A', 2, 'SRP', 200 ),
        ( 'A', 1, 'WSP', 50 ),
        ( 'A', 2, 'WSP', 100 ),
        ( 'B', 1, 'SRP', 300 ),
        ( 'B', 2, 'SRP', 400 ),
        ( 'B', 1, 'WSP', 150 ),
        ( 'B', 2, 'WSP', 200 )
GO
SELECT  ItemNo, Variant, 'SRP' AS SalesCode_SRP,
        SUM(CASE SalesCode
              WHEN 'SRP' THEN UnitPrice
              ELSE 0
            END) UnitPrice_SRP, 'WSP' AS SalesCode_WSP,
        SUM(CASE SalesCode
              WHEN 'WSP' THEN UnitPrice
              ELSE 0
            END) UnitPrice_WSP
FROM    #Data
GROUP BY ItemNo, Variant 

GO
DROP TABLE  #Data