I should realize the following table in Latex I know that exists the ambient "multirow", but my problem is the following:
If I divide in two sub-rows the first one, I am able to center the label "Ref" and to write correctly the following 3 labels, but when I arrive to the label "Bit Rate", how to write it centered, without put it in one of the two sub-rows I have created ?



I have searched on Internet but I didn't find anything about it!