LearnerID  UnitID  Completed
15      15        Yes
15      28        No
28      28        Yes
116     150       Yes
79      12        No
69      34        Yes
69      15        No

LearnerID     Unit 15  Unit 28  Unit 150  Unit 12  Unit 34
15              Yes      No
28                       Yes
116                               Yes
79                                          Yes
69              No                                   Yes

select * into #tbl from (select 'cust1' as key1,    'Red'as Type
union select 'cust1' as key1,   'Blue'as Type
union select 'cust1' as key1,   'Yellow'as Type
union select 'cust2' as key1,   'Red'as Type
union select 'cust2' as key1,   'Blue'as Type
union select 'cust2' as key1,   'Green'as Type) as dd

declare @strsql as nvarchar(max)
declare @columns as nvarchar(max)

set @columns = (select stuff((select distinct ',['+Type+']' from #tbl FOR XML PATH('')),1,1,''))
set @strsql =  'select key1,'+@columns + 'from (select * from #tbl) as p pivot (count(p.Type) For p.Type in ('+@columns+'))as pivottable'
--set @strsql = 'select
EXECUTE sp_executesql @strsql