Automate the Build of a Design Matrix in MS Excel

A typical Design Matrix is shown in the attached Workbook. There are two domains of Merged Cells that make up the Headings of the Matrix; FRs (Functional Requirements) and DPs (Design Parameters). Given a Hierarchical List of FRs specified by the User, the User would like Excel to bulild the Matrix Hierarchy of FRs automatically (going down the Worksheet). The DP Hierarchy is the same hierarchy, except transposed and reflected across the Worksheet. The attached Workbook has up to seven (7) levels, but the ability to go create up to 10 levels is desired.