Alternative To Merge & Center

I don't like it when other people use merge and center in their spreadsheets, but I find myself leaning towards doing it in one of mine. I'm sure most of you are aware of the issues using merge and center can cause, so I won't go into them.

Please take a look at the attached example and let me know if you have any suggestions for a different way to go about clearly identifying the "Subcontractor", "Materials", and "Labor" sections without using Merge and Center as the example shows.