As an Excel trainer I get that same question sometimes.
Conditional Formatting is certainly cool. Keep in mind this other technique, it may be handy in certain occasion. It's very quick too!

Using data laid out the same way I created a Pivot Table in the same sheet and quickly dragged the three fields in the Row Labels section. In the Options tab disable Field Headers and in the Design tab I disable the Grand Totals. Finally in the Report Layout choose Show in Tabular Form.

The only thing that is a bit of trouble is that the column headings aren't there so copy and and paste the column headings above the P.T. This would look nice in a PowerPoint Slide.

Thanks for the Conditional Formatting idea now I got two ways.

Daniel