see example given below
select RackGrp as RackGrp, Rack as Rack from
(
select 'a1' as Rack,substring('a1',1,1) as RackGrp
union all
select 'a2' as Rack,substring('a2',1,1) as RackGrp
union all
select 'b1' as Rack,substring('b1',1,1) as RackGrp
) as a
Happy Coding!
:)