First pass the data from source qualifier to an expression transformation. In the expression transformation assign unique number to each row (assume exp_count port). After that pass the data from expression to aggregator. In the aggregator transformation don't check any group by port. So that the aggregator will provide last row as the default output (assume agg_count port).
Now pass the data from expression and aggregator to joiner transformation. In the joiner select the ports from aggregator as master and the ports from expression as details. Give the join condition on the count ports and select the join type as master outer join. Pass the joiner output to a router transformation and create two groups in the router. For the first group give the condtion as exp_count=1, which gives header row. For the second group give the condition as exp_count=agg_count, which gives the footer row. The default group will give the detail rows.