Select A.Application
      ,A.Year
      ,B.*
 From  YourTable A
 Cross Apply ( values (1,JanTarg)
                     ,(2,FebTarg)
                     ,(3,MarTarg)
                     ,(4,AprTarg)
                     ,(5,MayTarg)
                     ,(6,JunTarg)
                     ,(7,JulTarg)
                     ,(8,AugTarg)
                     ,(9,SepTarg)
                     ,(10,OctTarg)
                     ,(11,NovTarg)
                     ,(12,DecTarg)
             ) B ([Month],[Target])