Михаил Шатилов

$result = array_fill_keys(array_keys($data),array());
foreach ($data as $data_key => $data_item) {
	foreach ($data_item as $key => $values) {
		foreach ($values as $value_key => $value_val) {
			if (!isset($result[$data_key][$value_key])) {
				$result[$data_key][$value_key] = (object)array();
			}
			$result[$data_key][$value_key]->$key = $value_val;
		}
	}
}