#!/bin/sh
awk  '
function printEntry(s) {
   for (i=2;i<= NF;i++) {
      if (index($i,s) != 0) printf("%s,",substr($i,3))
   }
   if (index($0,s) == 0) printf(",")
}

{
   printf("%s,",$1)
   printEntry("=A")
   printEntry("=C")
   printEntry("=F")
   printEntry("=H")
   printEntry("=G")
   printEntry("=I")
   printEntry("=K")
   printEntry("=N")
   printEntry("=O")
   printEntry("=Q")
   printEntry("=S")
   printEntry("=T")
   printEntry("=U")
   printEntry("=V")
   printEntry("=W")
   printEntry("=X")
   printEntry("=Y")
   printf("\n")
}' -