Separate data from 1 column into multiple columns Below is sample data and expected results:

Table1: salesprice

ItemNo     Variant     SalesCode     UnitPrice
 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


Query Results:

ItemNo     Variant     SalesCode(SRP)  UnitPrice   SalesCode(WSP)   UnitPrice
  A          1              SRP           100          WSP             50              
  A          2              SRP           200          WSP             100
  B          1              SRP           300          WSP             150
  B          2              SRP           400          WSP             200
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