How to create this pivot table

Hello I want to create this pivot table of thresholds with vacation balance data. Disregard the numbers as they don’t make sense since it’s a broken table.

Anyway this is basically to serve as a dashboard summary of the number of people who have taken >3 sick days, and similarly how many have not taken >5 vacations etc. etc

Pivot table videos keep going over how to drag the column title to become rows in a pivot table … that’s not what I need here. I need the pivot rows to go across the top like this like columns and the threshold count of people under the respective column

Lastly, the counts — if you clicked on the number it would pop up a new excel tab listing the people who were counted.

Can someone please explain to me in easy excel language how to even start to do this and have tabs pop up like this.

Any reference videos would be great

Thanks !