To create a PivotTable, you just need a data table, simple, without subtotal. But one thing is compulsory, your column must have a header.
A common mistake is to try to activate a pivot table with a document that already contains the intermediate calculations (like the example where you have subtotals).
For instance, you can not create a pivot table with this document. If you try, you will have this warning on the screen. To make a pivot table, just use the raw data and it is the pivot table who will do all the calculations you want.
For the earlier versions you find the tool ins the menu Data / pivot table
Then, you fill the range of cells your your data is and the structure of the pivot table appears on the worksheet.
There is a significant difference between the versions 2007 / 2010 and the earlier. However, older versions have the potential to make drag / drop much more convenient than current versions. This is why, I prefer to check the option new version 'so-called' classic, we will only work on the classic version.
Once you have changed the interface you see on the left structure summary table on the screen. On the right you have the list of selected column headers (hence the need for column headings at the time of selection)