Unpivot non-consecutive columns

PowerBI_Query  provide your sample query here

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("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", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [Category = _t, #"Sub Category" = _t, #"MML 01 Hrs" = _t, #"MML 01 $" = _t, #"MML 02 Hrs" = _t, #"MML 02 $" = _t, #"MML 03 Hrs" = _t, #"MML 03 $" = _t, #"MML 04 Hrs" = _t, #"MML 04 $" = _t]),
    #"Demoted Headers" = Table.DemoteHeaders(Source),
    Cols = Table.ToColumns(#"Demoted Headers"),
    #"List of Tables" = let fixed = List.FirstN(Cols,2) in List.Transform(List.Split(List.Skip(Cols,2),2), each Table.PromoteHeaders(Table.FromColumns(fixed & _))),
    #"Table Transformation" = let colNames = List.FirstN(Table.ColumnNames(Source),2) in List.Transform(#"List of Tables", each Table.SplitColumn(Table.UnpivotOtherColumns(_, colNames, "attr", "val"), "attr", (col) => Splitter.SplitTextByPositions({0, Text.PositionOf(col, " ", Occurrence.Last)+1})(col), {"MML", "a"})),
    Combined = Table.Combine(List.Transform(#"Table Transformation", each Table.Pivot(_, List.Distinct([a]), "a", "val")))
in
    Combined

If you do not need the duplicate rows that are in your sample workbook, then try this:

If you step through the applied steps and read the comments, the algorithm should be clear.  Let me know if you have questions.

let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],

//Remove duplicate rows
    dedup = Table.Distinct(Source),

//set datatypes
    typeIt = Table.TransformColumnTypes(dedup,
        {{"Category", type text},{"Sub Category", type text}} & 
        List.Transform(List.RemoveFirstN(Table.ColumnNames(dedup),2),each {_, Int64.Type})),

//Unpivot all except first two columns
    unPivot = Table.UnpivotOtherColumns(typeIt,{"Category","Sub Category"},"MML","Value"),

//Split the attribute column by last space to produce column to pivot on
    #"Split Column by Delimiter" = Table.SplitColumn(unPivot, "MML", 
        Splitter.SplitTextByEachDelimiter({" "}, QuoteStyle.Csv, true), {"MML", "MML.2"}),

//Pivot on attribute column with NO aggregation
    #"Pivoted Column" = Table.Pivot(#"Split Column by Delimiter", 
        List.Distinct(#"Split Column by Delimiter"[MML.2]), "MML.2", "Value"),

//Split Sub Category column to allow natural sort
//Then sort and remerge the column
    #"Split Column by Delimiter1" = Table.SplitColumn(#"Pivoted Column", "Sub Category", 
        Splitter.SplitTextByEachDelimiter({"-"}, QuoteStyle.Csv, true), {"Sub Category.1", "Sub Category.2"}),
    #"Changed Type" = Table.TransformColumnTypes(#"Split Column by Delimiter1",{{"Sub Category.1", type text}, {"Sub Category.2", Int64.Type}, {"MML", type text}}),
    #"Sorted Rows" = Table.Sort(#"Changed Type",{{"MML", Order.Ascending}, {"Sub Category.1", Order.Ascending}, {"Sub Category.2", Order.Ascending}}),
    #"Merged Columns" = Table.CombineColumns(Table.TransformColumnTypes(#"Sorted Rows", 
        {{"Sub Category.2", type text}}, "en-US"),{"Sub Category.1", "Sub Category.2"},
        Combiner.CombineTextByDelimiter("-", QuoteStyle.None),"Sub Category")
in
    #"Merged Columns"

let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    Custom1 = let col= List.Transform(List.Alternate(List.Skip(Table.ColumnNames(Source),2),1,1),each Text.Replace(_," $","")) in #table(List.FirstN(Table.ColumnNames(Source),2)&{"MML","HRS","$"},List.TransformMany(Table.ToRows(Source),each List.Zip({List.Split(List.Skip(_,2),2),col}),(x,y)=>List.FirstN(x,2)&{y{1}}&y{0}))
in
    Custom1