A friend has asked for my assistance with some data given to him by a customer of his. I think I might be making this overly complicated.

A sample of the source file (csv) is below.
Field-1 is warehouse number.
Field-2 is UPC code
The other fields don't matter for purposes of my question. What I need to produce is a spreadsheet with UPC in the first column, and in a series of columns corresponding to each warehouse, a simple "Y", which tells us that a particular location carries the product. In fact, I'll probably do some conditional formatting to color those cells for better visibility.

Don't laugh: I have Paradox for DOS, which can be used as an intermediary for churning this into one big report that I can export to Excel.

Below, we have one item that's common to 9 warehouses. There are 3 warehouses which do NOT carry the product. These items don't appear consecutively as shown below. I copied & pasted them from various locations in the source file, simply to show what I'm dealing with. What would be the most efficient way to do what needs to be done here?

"11","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"
"14","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"
"15","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"
"16","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"
"19","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"
"20","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"
"21","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"
"22","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"
"23","0001600012610","GMDL ALL PURPOSE FLOUR "," 5 LB","1"