M Language - unpivot issue

Hi I am trying to Unpivot a General Ledger Table in Power Query

The original format is

* only first 2 rows...

My end goal is this

* only first 2 rows

P1= July

P2= August

I managed to do that, however, when I pivot in one of the steps

#"Pivoted Column" = Table.Pivot(#"Renamed Columns", List.Distinct(#"Renamed Columns"[Attribute.2]), "Attribute.2", "Value", List.Sum),

it only allowed me to aggregate SUM and if I select do not aggregate it gave me an error.  Does anyone know why?

Here are all the steps recorded in M from the Power Query editor.

let
    Source = Excel.Workbook(File.Contents("C:\Users\User\Desktop\Test Unpivot.xlsx"), null, true),
    #"Uppivot Test_Sheet" = Source{[Item="Uppivot Test",Kind="Sheet"]}[Data],
    #"Promoted Headers" = Table.PromoteHeaders(#"Uppivot Test_Sheet", [PromoteAllScalars=true]),
    #"Changed Type" = Table.TransformColumnTypes(#"Promoted Headers",{{"CC", Int64.Type}, {"ACC", Int64.Type}, {"P1 Actual", type number}, {"P2 Actual", type number}, {"P1 Budget", type number}, {"P2 Budget", type number}}),
    #"Unpivoted Columns" = Table.UnpivotOtherColumns(#"Changed Type", {"CC", "ACC"}, "Attribute", "Value"),
    #"Split Column by Delimiter" = Table.SplitColumn(#"Unpivoted Columns", "Attribute", Splitter.SplitTextByDelimiter(" ", QuoteStyle.Csv), {"Attribute.1", "Attribute.2"}),
    #"Renamed Columns" = Table.RenameColumns(#"Split Column by Delimiter",{{"Attribute.1", "Period"}}),
    #"Pivoted Column" = Table.Pivot(#"Renamed Columns", List.Distinct(#"Renamed Columns"[Attribute.2]), "Attribute.2", "Value", List.Sum),
    #"Replaced Value" = Table.ReplaceValue(#"Pivoted Column","P1","July",Replacer.ReplaceText,{"Period"}),
    #"Replaced Value1" = Table.ReplaceValue(#"Replaced Value","P2","August",Replacer.ReplaceText,{"Period"})
in
    #"Replaced Value1"

Can it be done? i.e. do not aggregate when pivot back to get one column for Budget and one for Actual?

Also, I am open to suggestions if that can be done more efficiently.

Best Regards

Pedro