I am fairly new to PowerShell and just trying to get plug some gaps with my main support role using PowerShell, so far its been great however I am currently stuck on trying to find a solution for the following.

Here is a sample of the input data:
enter image description here

Here is an example of how I would like that data to look
enter image description here

This is the code I have created so far, hopefully I am on the right track:

  $csv_file = Import-Csv "C:TestOther_Managers.csv" | 
    Group-Object "Group Name" | Foreach-Object { 
                  $groups = $_.Group."Group Name";
                  $users = $_.Group."User ID";

  Write-host $groups
  Write-host $users

 
  }
 
 

 foreach ($row In $groups){

 Write-host $row

 $output = $row  | Select    @{Name="Group";Expression={$groups}},
                             @{Name='Users';Expression={($users-join ',')}};

  Write-host $row
  Write-host $output


$output | Export-Csv -Path "C:TestOther_Managers_out.csv" -NoTypeInformation


}

However the output is currently:

enter image description here