Report writing with Department and Accounts in rows

My client, BPC 10 MS, has a reporting need both Departments and Accounts being in the rows.  For example, in the photo below the first two rows are departments, the third is a group of accounts and the fourth is a department.  And then a subtotal is needed.

I am thinking a heirarchy will help but this is accross dimensions.  Then I thought maybe copy the data to a different grouping of accounts to facilitate.

Any ideas or suggestions.