Despite the fact that the traditional SQL solution for this is quite fun, reading this page warned me that MS Access has TRANSFORM ... PIVOT , which you should probably learn and use to do this.
I cannot be sure, but it should look like this:
TRANSFORM Sum([Items].[Rate]) AS SumOfRate
SELECT [Items].[Costs]
FROM Items
GROUP BY [Items].[Costs]
PIVOT Format([Items].[Costs]);
And it can become more attractive than that. For example.
PIVOT Format([Items].[month],"mmm") In ("Jan","Feb",...,"Nov","Dec");
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