serg,
first i have to create temp table on Field1 the value would be (A-J) and field2 (0-9)
ABCDEFGHIJ
0123456789

the converting 150.00 numeric and split it into row into another temp table .
the inner join the first tmp table to second tmp table
then merge again



>
> ItemPrice=150.00
> or ItemCostCode=BFA.AA
> or 150.00