Labeling with proc transpose

data new;
input subject $ value $ id $ label $;
cards;
111 03 A One
112 03 A One
111 04 B Two
113 03 B Two
114 04 C Three
;
run;

proc sort data=new;
by subject;
run;

proc transpose data=new out=new1;
by subject;
id id;
var value;
idlabel label;
run;

The ID statement identifies a variable whose values will supply the SAS names for variables in the transposed data.

is "FLOW" not working?

Then try this code:

var = compress(temp,compress(temp,'abcdefghijklmnopqrstuvwxyzABCDEFGHIJKLMNOPQRSTUVWXYZ1234567890!@#$%^&*()_+?<>{}]["".,/= '));

This code compresses the invisible characters that are present in the variable named temp and it helps in perfect alignment of text with FLOW function.