So, you have 3 attributes:
As I understand, you have N-to-N relation between Product
(i.e. every Product is associated with every CostCenter), but a hierarchical 1-N relation between BusinessUnit
You can generate your test table containing all the three attributes above by using the table function named Combinate Table Rows
1) Create the hierarchical table with the fields CostCenter
manually. You need to create this table manually because you know which CostCenter belongs to which BusinessUnit.
2) Create a product table with the single field Product
containing all possible product names as attribute values.
3) Combinate the rows of these two tables by using the table function Combinate Table Rows.
These steps are depicted with the images below:
Create CostCenter (TCostCenterTbl) and Product (TProductTbl) tables
Combinate rows of tables with the table function named Combinate Rows
Resultant test table after combinating rows:
Note that in the resultant test table all products are related with all cost centers, whereas cost centers are related only with the correct business units.