HELP ON FOOTING AND SORTING

[CPL OMAR E DENNIS]

Powerhouse Users,

Can anyone assist me with the following problem, I am trying to create a 
program that is going to tell me this type of information;

Out of many job descriptions, how many different positions are inside of that 
job description, and of each position, what are the study guides that are 
being used.

For Example,
JOB DESCRIPTION                  POSITIONS                        COUNT        
                   STUDY GUIDES
----------------------------------               ---------------------         
              ----------------                      
------------------------------- 
 
PLUMBER                                 BOSS	                           
        1                               ADVANCED PLUMBING
                                                      				
	    BASIC PIPES

	                                  SUPERVISOR	                   
2                               BASIC PIPES
		                  SUPERVISOR		   3               
                BEGINNING PLUMBING
                                                  SUPERVISOR                   
       5                               PIPEWORKS

	                                  WORKERS                              
 5                              BEGINNING PLUMBING
    			  WORKERS                               2          
                    BASIC PIPES
    			  WORKERS                               4          
                    PIPEWORKS
    			  WORKERS                               6          
                    WATER
    			  WORKERS                               1          
                    DRAINING

-
Your assistance would be greatly appreciated.