Simple Table Produced by PROC TABULATE
                         The SAS System                        1

         ----------------------------------------------
         |                  |          Type           |
         |                  |-------------------------|
         |                  |     1      |     2      |
         |                  |------------+------------|
         |                  |Expenditures|Expenditures|
         |                  |------------+------------|
         |                  |    Sum     |    Sum     |
         |------------------+------------+------------|
         |Region  |Division |            |            |
         |--------+---------|            |            |
         |1       |1        |     7477.00|     5129.00|
         |        |---------+------------+------------|
         |        |2        |    19379.00|    15078.00|
         |--------+---------+------------+------------|
         |4       |3        |     5476.00|     4729.00|
         |        |---------+------------+------------|
         |        |4        |    13959.00|    12619.00|
         ----------------------------------------------