Transpose Rows Of Data With Repeating Reference Point?

I have a set of data, for example:

Code Manager Level
abc 123 ab1
def 456 cd2

What I need is to create output that looks like this:

A B C

abc Manager 123
abc Level ab1
def Manager 456
def Level cd2

So essentially for each code, I need two separate rows that say what heading and the value is.