A <- c(1,4,5,9,2,2,4,6)
B <- c(1,2,2,9,1,2,7,4)
C <- c(2,6,5,9,2,2,4,3)
AB <- c(5,4,5,8,2,1,4,6)
AC <- c(7,2,5,7,2,4,5,3)
BC <- c(8,3,5,6,3,2,4,6)

df <- data.frame(A, B, C, AB, AC, BC)

rownames(df) <- c("Bauru","Marília","Franca","Sorocaba","Botucatu","Prudente","Ribeirão","Santos")

colnames(df) <- c("A", "B", "C", "A,B", "A,C", "B,C")

df

A <- c(13,10,15,24,6,7,13,15)
B <- c(14,9,12,23,6,5,15,16)
C <- c(17,11,15,22,7,8,13,12)

df2 <- data.frame(A,B,C)

rownames(df2) <- c("Bauru","Marília","Franca","Sorocaba","Botucatu","Prudente","Ribeirão","Santos")

colnames(df2) <- c("A", "B", "C")

df2