Dynamic SQL Help (cross-tab)....

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I have been racking my brain on this for the past few days, and have scanned
the net for help, but I still have not come up with a solution that I can
grasp yet...

Does anybody know how I would create, an SQL program that would allow me to
create a multi level cross-tab result set?

columns could be layered by  : Manager and then Department and then
Employee...
And the rows would be : Work Area and then Project
With a sum (of) hours at the intersection...

This seems to entail, reading and creating a cursor for distinct columns,
and then process the distinct rows, for a given where clause...

But for the life of me, I can't figure out how to best code this...  Any
body out there have any ideas?

p.s., and here the clincher,  I need the columns to be dynamically read and
created from the data...

Thanks, tim

If you can help, I can work with RPGSQL or JAVA or Stored Procedures....