Export CSV File with custom headers and values Rails

Question

I have an export CSV method which works fine. To this, I would like to add the associated model values in the same CSV file.

def self.to_csv(subjects, headers, study)
  CSV.generate(headers: true) do |csv|
    csv << headers
    subjects.each do |subject|
      generate_data(csv, study, subject)
    end
  end
end
def self.generate_data(csv, study, subject)
  values = []
  values += get_data(study, subject)
  csv << values
end
def get_data(study, subject)
  data = [
    study.title,
    study.id,
    study.category
 ]
 data.flatten
end

I want that to be in this format. where the subject has_many associations with the programs. I want to customize the header with the number of programs associated with the subject by incrementing by 1 "program_#{i+1}" and the corresponding program.name should be the value. Can anyone guide me to achieve this?