PROC REPORT creates a column and a column header for each formatted value of the across variable Department. PROC REPORT orders the columns by these values. PROC REPORT also generates a column header that spans all these columns. Quoted text in the DEFINE statement for Department customizes this header. In traditional (monospace) SAS output, PROC REPORT expands the header with underscores to fill all columns created by the across variable. Sales is an analysis variable that is used to calculate the sum statistic. In each case, the value of Sales is the sum of Sales for all observations in one department in one group. (In this case, the value represents a single observation.) 
   define department / across format=$deptfmt. '_Department_';
   define sales / analysis sum format=dollar11.2 ' ';