How to get row name and not column name ALV grid display

How to get row name and also column name in ALV grid display?

My alv output will look something like this...

Actual Estimate Budget Actual Estimate Budget

Gross Production - Zinc

Net Production - Zinc

Cathode Production

The Gross Production - Zinc , Net Production - Zinc, Cathode Production are constant (row Names) so are actual, estimate etc..in the column.

Any help will be deeply appreciated...