type -> cost ->audience

<?php
$aryNew = array();
foreach ($aryData as $arySpecs ){
    if(!isset($aryNew[$arySpecs['feetypename']])) $aryNew[$arySpecs['feetypename']] = array();
    if(!isset($aryNew[$aySpecs['feetypenamae']][$arySpecs['fee']])) $aryNew[$arySpecs['feetypename']][$arySpecs['fee']] = array();
    if(FALSE === array_search($arySpecs['audiencename'], $aryNew[$arySpecs['feetypename']][$arySpecs['fee']])){
        $aryNew[$arySpecs['feetypename']][$arySpecs['fee']][] = $arySpecs['audiencename'];
    }
}
?>