The FORMAT statement assigns a format to Salary for this report. The WHERE statement selects for the report only the observations for job codes that contain the letters 'FA' or 'ME'. The TITLE statements specify two titles. 
   format salary dollar11.2;
   where jobcode contains 'FA' or jobcode contains 'ME';
   title 'Expenses Incurred for';
   title2 'Salaries for Flight Attendants and Mechanics';
run;