In I2 copied down:
=IF(MOD(ROW()-1,3)=0,2,CHOOSE(MOD(ROW()-1,3),OFFSET(A$2,(ROWS(A$2:A2)-1)/3,0),1))
In J2 copied down:
=IF(I2=1,INDEX($B$2:$B$9,MATCH(I1,$A$2:$A$9,0)),IF(I2=2,"","USD"))
In I2, copy down :
=IF(MOD(ROWS($1:1),3)=1,INDEX(A$2:A$9,INT((ROWS($1:1)-1)/3)+1),N(I1)+1)
In J2, copy down :
=IF(ISTEXT(I2),"USD",IF(I2=1,INDEX(B$2:B$9,SUMIF(I$2:I3,1)),""))
Regards
Bosco