The proposed solution is not very straight forward but does the job. Should work for any number of dates, divisions. Will need a modification if there will be other categories besides Actual/Target.
UPDATED
The approach here is to get column names (by unpivoting one row), then calculate new column names with correct dates (here the “Shift” transformation comes in handy) and then rename columns in the main table using the “Rename with lookup” transformation. After that then main table can be unpivoted as usually.
merged_cells.morph (6.0 KB)
PS. It looks like we need a special transformation (“Fill right” ?) to deal with such cases.