Variable calculation

ktt777 , Create a new column like the below in you table and use in as column in Matrix

If([Fruit] ="Apple",
Switch ( True(),
[Sale] <=10 , "Low",
[Sales] <=20, "Medium",
"Max"
),
Switch ( True(),
[Sale] <=15 , "Low",
[Sales] <=25, "Medium",
"Max"
)
)

Hi ktt777 

Download sample PBIX file

Create 3 measures like so

Low = CALCULATE(SUM('Table1'[Sale]), FILTER('Table1', 'Table1'[Fruit] = SELECTEDVALUE('Table1'[Fruit]) && 'Table1'[Sale] < 10 ))

Medium = CALCULATE(SUM('Table1'[Sale]), FILTER('Table1', 'Table1'[Fruit] = SELECTEDVALUE('Table1'[Fruit]) && 'Table1'[Sale] >= 10 && 'Table1'[Sale] < 20 ))

Max = CALCULATE(SUM('Table1'[Sale]), FILTER('Table1', 'Table1'[Fruit] = SELECTEDVALUE('Table1'[Fruit]) && 'Table1'[Sale] >= 20 ))

Add these to a Table visual

If you add more fruit the measures will work for them

Regards

Phil