Let's assume you currently have a table with Id, Field1, Field2, WebCost,
PhoneCost, StoreCost, and ShowCost.
Create a UNION query along the following lines:
SELECT Id, Field1, Field2, "WebCost" AS CostType, WebCost AS CostAmount
FROM MyTable
UNION
SELECT Id, Field1, Field2, "PhoneCost" AS CostType, PhoneCost AS CostAmount
FROM MyTable
UNION
SELECT Id, Field1, Field2, "StoreCost" AS CostType, StoreCost AS CostAmount
FROM MyTable
UNION
SELECT Id, Field1, Field2, "ShowCost" AS CostType, ShowCost AS CostAmount
FROM MyTable
Use that query to populate the properly normalized table.