let
Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
#"Grouped Rows" = Table.Group(Source, {"Region"}, {{"All", each Table.AddIndexColumn(_,"Index",1,1), type table }}),
#"Expanded All" = Table.ExpandTableColumn(#"Grouped Rows", "All", {"Zip", "Index"}, {"Zip", "Index"}),
#"Added Prefix" = Table.TransformColumns(#"Expanded All", {{"Index", each "ZIP" & Text.From(_), type text}}),
#"Pivoted Column" = Table.Pivot(#"Added Prefix", List.Distinct(#"Added Prefix"[Index]), "Index", "Zip")
in
#"Pivoted Column"