import pandas as pd

items = pd.read_csv('items.csv')

singup = pd.read_csv('signup.csv')

df = pd.merge(items,singup,on='item_id',how='left')


print(
    pd.pivot_table(
        df,
        index=["sex", "department"],
        columns=["item_name"],
        values=["employee_id"],
        aggfunc="count",
        fill_value=0,
    )
)