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Default Columns into 2 way tables

Hi, I'm stuck. I need to tabulate and sort data in 3 columns. The Input data
looks as follows:
A B C
1 Risk Name Sales
2 Mid Joe 24000
3 High Jack 54000
4 Low Bill 65300
5 Low Mary 76000
6 High Bess 120000
7 Low Cathy 234000
8 Mid John 136000

The Output needs to be a table with 3 columns: Low, Mid and High and show
the corresponding name in a descending order of sales. Like this:

A B C
1 Low Mid High
2 Cathy John Bess
3 Mary Joe Jack
4 Bill
5

The function needs to be completely automated and foolproof (ie no manual
filters, sorting..) as it's tool that will be used by teams of sales people
with various level of Excel skill.
Many Thanks

PS there is a fixed number of customers (ie 40 rows)

 
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