Transform merged tables with labels in data column

[varions]

I have the following Table 1, which I receive in this format for multiple files, and would like to transform it into a more structured form (Table 2 below). Can anyone offer guidance on how to do so? Thanks!

Table 1

	Frequency	Cost
Set A
Peter	7	0.15
Jane	6	0.15
John	3	0.2
Bob	1	0.3
Total Set A	17	0.05
Set B
Mary	2	0.25
Williams	2	0.25
Kate	6	0.15
Ken	1	0.3
Richard	3	0.2
Howard	9	0.1
Total Set B	23	0.05

Table 2

	Frequency	Cost	Set
Peter	7	0.15	Set A
Jane	6	0.15	Set A
John	3	0.2	Set A
Bob	1	0.3	Set A
Mary	2	0.25	Set B
Williams	2	0.25	Set B
Kate	6	0.15	Set B
Ken	1	0.3	Set B
Richard	3	0.2	Set B
Howard	9	0.1	Set B

[Vijay_A_Verma · Accepted solution]

See the working here - Open a blank query - Home - Advanced Editor - Remove everything from there and paste the below code to test

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45WCk4tUXBU0lECoVidaKWA1JLUIiDHHIgN9AxNwYJeiXmpQL4Zilh+Rh6QbwwWMwILOeUnAXmGYBFjsEhIfklijgLMDkOIoQYQA0CiTkg2+yYWVQLZRhADIWrCM3NyMhNzi9HFvRNLMBzknZqHZntQZnJGYlEKmis98sshgpYQ3WgOBTnJyBju0FgA", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [Column1 = _t, Frequency = _t, Cost = _t]),
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"Column1", type text}, {"Frequency", Int64.Type}, {"Cost", type number}}),
    #"Added Custom" = Table.AddColumn(#"Changed Type", "Set", each if [Frequency]=null and [Cost]=null then [Column1] else null),
    #"Filled Down" = Table.FillDown(#"Added Custom",{"Set"}),
    #"Filtered Rows" = Table.SelectRows(#"Filled Down", each not Text.StartsWith([Column1], "Set") and not Text.StartsWith([Column1], "Total"))
in
    #"Filtered Rows"