OK. Now that I've re-read your question I may have misinterpreted what you are trying to accomplish.
Go ahead and follow my directions above to create the graph. Once created you will notice that there is a divider between each label. What you would want is two stacked bar columns per label.
OK. Difficult to explain.
Row 1 will be your main label. Starting in B1 will be January. Columns B&C will be January data. I centered across columns so the word January will be centered across the columns. Column B is Budget and Column C is Actual. These labels are shown in B2 and C2 respectively.
Row 3 is Product Budget and row 4 is Product Actual. Row 5 is Services Budget and row 6 is Services Actual.
Now continue the month format across so December data is column X and Y.
Input your sample numbers so that only the intersection between a Budget row and a Budget column have values in them. The same for the actual. In otherwords, B3, B5, C4, and C6 will be populated but B4, B6, C3, and C5 will be empty. Repeat this format across all the months.
Now select A1-Y6 and click on Chart wizard. In Excel 2000 it will create a graph like you want. Not sure if it works in earlier versions.