I am having >1200 rows 2 columns with about 120 clusters. I would appreciate if given formula on how to transpose the samples by matching OTUs as in the column clusters.

Cluster Samples Result --> Cluster Samples transposed
OTU-1 KF01-14|Genus_species OTU-1 KF01-14|Genus_species KF04-14|Genus_species KF05-14|Genus_species KF35-14|Genus_species KF37-14|Genus_species
OTU-1 KF04-14|Genus_species OTU-2 KF02-14|Genus_sp KF03-14|Genus_sp KF04-14|Genus_sp
OTU-1 KF05-14|Genus_species OTU-3 KF102-14|Genus_spec KF103-14|Genus_spec KF103-14|Genus_spec KF104-14|Genus_spec
OTU-1 KF35-14|Genus_species
OTU-1 KF37-14|Genus_species
OTU-2 KF02-14|Genus_sp
OTU-2 KF03-14|Genus_sp
OTU-2 KF04-14|Genus_sp
OTU-3 KF102-14|Genus_spec
OTU-3 KF103-14|Genus_spec
OTU-3 KF103-14|Genus_spec
OTU-3 KF104-14|Genus_spec