There may be other tools that can do this, but FR is not the way.  FR works on one row at a time, using information in the first four columns as the framework for the whole row.  So the accounts in Column A have to apply to all sections; if you have accounts in another column, they may be printed but they will not be used in calculations.  Similarly, your criteria in Column B will apply to the whole row.  You can set criteria in each column to get good departmental financials, but in your case, it looks like your departments are too dissimilar to make this work.

Can't be done

FRS is a full featured Sage 300 financial reporter that's developed in the Sage 300 SDK and is fully integrated. It allows you to have side-by-side (horizontal) departmental reporting, but the rows would have to be the same thing. Eg: You could have row for "Wages" and then show the wages expense for each department in separate columns. You can't have two completely different reports print next to each other. Basically, in the column definitions you can filter by any segment value. Very easy to do - there's a drop-down list to select the segment and you can select a segment value (or range of values) using the finder. There's also a sample report that can be modified to suit. It will also do side-by-side multi-company reporting from separate data sets.

You can also do things like combine reports into a report group and print them all at once into a single PDF file that gets emailed to a group of contacts. This can also be fully automated with Windows task scheduler.