List a unique Value with condition but list it IN ROW next to it,not in columns under

[nahaku]

I have this function to list a unique values of locations for items but some items are in multiple locations. I want to either list all of them in row next to the item or in drop down menu like for data validation.
But I know only how to list them under and it gives me SPILL error.
It needs to be in one row as I already have too many rows with multiple different items.
Calc Error is for location what are not available.
=UNIQUE(FILTER(Table3[Location],Table3[SKU code]=$B7))

OutGoodsStats.xlsx
	B	C	D	E	F	G	H	I	J
6	SKU Code	Items Shipped		Available Stock	Locations
7	0012102	14		0	#CALC!
8	00148	2		0	#CALC!	Desired results under
9	0015901	12		24	113.20.2.4
10	002	13		27	#SPILL!	113.03.1.5	113.07.3.5	113.24.2.2
11	00206	1		0	#CALC!
12	0047	1		0	#CALC!
13	005	2		0	#CALC!
14	00900-55CM	1		0	#CALC!
15	00902-47CM	3		16	113.19.1.1
16	00907-47CM	2		3	113.14.2.2
17	039-Z900-SXW3-BK	1		0	#CALC!
18	051-68-02	1		0	#CALC!
19	052-31-01	1		0	#CALC!
20	0603-1	1		11	#SPILL!	002.52.4.2	113.07.4.5
21	069-3305	1		17	107.05.4.5
22	0805020006	11		98	#SPILL!	119.19.1.5	119.19.5.1	119.19.6.1	119.19.6.3
23	0805020008G	7		47	#SPILL!	101.13.1.3	101.14.1.2	101.17.2.1
24	0805020008G-A	7		50	#SPILL!	118.15.1.1	118.15.1.3	118.15.1.5
25	0805020009G	11		12	101.25.1.3
26	0805020009G-A	11		21	#SPILL!	105.15.1.1	105.15.2.1
27	0806020002	6		5	118.13.1.3
28	0806020002-A	6		5	110.21.1.1
Summary

Cell Formulas
Range	Formula
E7:E28	E7	=SUMIF(Table3[SKU code],B7,Table3[Available inventory Qty])
F7:F28	F7	=UNIQUE(FILTER(Table3[Location],Table3[SKU code]=$B7))
G7	G7	=IFERROR(IFS($B7<>"",FILTER(Table3[Location],COUNTIF(Table3[SKU code],$B7),"")),"")

 

[nahaku]

I am trying now also Power Query but I do not see how to use the transpose function for one column and give relevant Location to the type of item

 

[Fluff]

How about
=Transpose(UNIQUE(FILTER(Table3[Location],Table3[SKU code]=$B7)))

 

[nahaku]

How about
=Transpose(UNIQUE(FILTER(Table3[Location],Table3[SKU code]=$B7)))

Exactly. Even though i solved it in Power query. But I will keep this function for another problems Thank you.

 

[Fluff]

You're welcome & thanks for the feedback.