Using the general categories from step 2, determine the exact rows and columns to use. For example, rows are 'products from line 3B' and columns are 'defect category, defect count and fix time'. When selecting rows and columns, beware of the table becoming too large, as this will make it less readable, particularly if it runs over more than one page.
It is common to put independent items (usually the 'primary' items) in rows and dependent items in columns. For example, the fertilizer to use will depend on the flower being grown, so a table of these would have flowers in rows and fertilizers in columns.
It is often practical to put the subject with the greatest number of items in rows, as there is usually less space available for columns. This is particularly true when the table contains text (as opposed to numbers or symbols), as this requires a reasonable column width.