Power BI: How to unpivot twice

Recently I had a customer providing data for a PowerBI report in the below format. We have procedures containing several tests and for each test a result and target value. As you might notice, the format of the data provided is not ideal for reporting purposes. Creating visuals based on data in this format is not easy (try it!). You would have to write a measure for each test and if an additional test is added to a procedure the setup, as is, is not workable.