Measure returning majority category

SabineOussi add a new column for product category and then a measure and that will do it

Product Category Column = 
VAR __cost = 'Table'[Cost]
VAR __sales = 'Table'[Sales]
RETURN
SWITCH ( TRUE(),
    __sales >= 200 && __cost <= 5, "CAT1", 
    __sales >= 100 && __cost <= 10 , "CAT2", 
    __sales >= 50 && __cost <= 20, "CAT3", 
    "CAT4"
)

Manufacturer Category = 
VAR __m = MAX ( 'Table'[Manufacturer] )
VAR __table =  
SUMMARIZE ( 
    FILTER( 
        ALL ('Table' ), 
        'Table'[Manufacturer] = __m 
    ), 
    'Table'[Manufacturer], 
    [Product Category] ,  
    "@Cnt", COUNTROWS ('Table' ) )   
RETURN
MINX ( TOPN ( 1, __table, [@Cnt], DESC ), [Product Category] )