grouping of multiple columns

[shubhamkolekar1]

I am trying to create a table that looks like this in Power Bi:
The cateogries present in column B are coming from excel sheet and the Jul-22 Actuals, Jul-22 POBD, Aug-22 Actuals, etc are coming from Data Warehouse(Snowflake). For Example, Care Labour(Child) Category in column B consists of a few account numbers which are also present in Direct Care - Labour(Parent) and Direct Care - Income(Grand Parent). Each of these Child,Parent and Grand Parent categories are present in 3 different columns and I want to categories them into a single column where:

If a specific account number is present in all these three columns then categorize them into Grand Parent(Direct Care - Income). 
If a specific account number is present in two columns then categorize them into Parent(Direct Care - Labour).
If a specific account number is present in one of the three columns then categorize them into that specific category.

I tried using the Pivoting feature in Power Bi couldn't get the required results. If anyone can help me with this that would be really appreciated.