data.frame(Month=rep(1:3,2), business=c(rep('a',3), rep('b',3)), var1=1:6, var2=7:12)
  Month business var1 var2
1     1        a    1    7
2     2        a    2    8
3     3        a    3    9
4     1        b    4   10
5     2        b    5   11
6     3        b    6   12

business var1.1 var1.2 var1.3   var2.1 var2.2 var2.3
       a    1        2      3        7      8      9
       b    4        5      6        10     11     12