Sub MakeRecords()
Dim i As Long, j As Long, LRow As Long, LCol As Long, wkSht As Worksheet
With ThisWorkbook
  Set wkSht = .Sheets("Sheet2")
  With wkSht
  .Cells(1, 1).Value = "CustId"
  .Cells(1, 2).Value = "ItemId"
  .Cells(1, 3).Value = "Price"
  End With
  With .Sheets("Sheet1")
    LRow = .Cells.SpecialCells(xlCellTypeLastCell).Row
    LCol = .Cells.SpecialCells(xlCellTypeLastCell).Column
    For i = 2 To LRow
      For j = 2 To LCol
        wkSht.Cells((i - 2) * (LCol - 1) + j, 1).Value = .Cells(i, 1).Value
        wkSht.Cells((i - 2) * (LCol - 1) + j, 2).Value = .Cells(1, j).Value
        wkSht.Cells((i - 2) * (LCol - 1) + j, 3).Value = .Cells(i, j).Value
      Next
    Next
  End With
End With
End Sub