The LABEL statement associates a label with each variable for the duration
of the PROC PRINT step. When you use SPLIT= in the PROC PRINT statement, the
procedure uses labels for column headers. The split character (*) starts a
new line in the column heading. Therefore, the equal signs (=) in the labels
underline the column headers.
label month='Month**====='
state='State**====='
expenses='Expenses**========';