SQL Server のマスター テーブルからアイテムのコレクションに基づいて販売されたすべてのアイテムを取得します。

これで、ほとんどの場合、そこにたどり着くことができます。 2 つのカテゴリでしか機能しないため、サマリー列を移動するロジックは入れていません。さらに多くのカテゴリがあると思います。

CREATE TABLE #Master(ItemNo int,[Name] varchar(50), Category varchar(5)) 
INSERT INTO #Master VALUES(10001,'Apple','C1' )   
INSERT INTO #Master VALUES(10002, 'Coffee' ,'C1')  
INSERT INTO #Master VALUES(10003,'Bread','C2')   
INSERT INTO #Master VALUES(10004,'Beans' ,'C2')  

CREATe TABLE #Transactions(SiteID int,BusinessDate date,ItemName varchar(50),[Units Sold]int,[Units Sale]int,ItemNo int,  OrderNo varchar(20))
INSERT INTO #Transactions VALUES(1,'06/08/2018','Apple',1,5,10001,'122-1')
INSERT INTO #Transactions VALUES(1,'06/08/2018','Coffee',1,16,10002,'122-1')
INSERT INTO #Transactions VALUES(1,'06/08/2018','Bread',2,7,10003,'122-1')
INSERT INTO #Transactions VALUES(1,'06/08/2018','Beans',9,18,10004,'122-1')
INSERT INTO #Transactions VALUES(1,'06/08/2018','Apple',2,5,10001,'122-4')
INSERT INTO #Transactions VALUES(1,'06/08/2018','Coffee',2,6,10002,'122-4')
INSERT INTO #Transactions VALUES(1,'06/08/2018','Bread',1,7,10003,'122-4')
INSERT INTO #Transactions VALUES(1,'06/08/2018','Beans',4,8,10004,'122-4')
INSERT INTO #Transactions VALUES(2,'06/08/2018','Apple',2,5,10001,'122-2')
INSERT INTO #Transactions VALUES(2,'06/08/2018','Coffee',1,6,10002,'122-2')
INSERT INTO #Transactions VALUES(3,'06/08/2018','Bread',3,5,10003,'122-3')
INSERT INTO #Transactions VALUES(3,'06/08/2018','Beans',7,17,10004,'122-3')


;WITH CTE AS (
select MS.ItemNo,MS.Name,MS.Category, SUM(TR.[Units Sold]) RootItemSold, tr.OrderNo
from #Master MS
INNER JOIN #Transactions TR on MS.ItemNo = TR.ItemNo
GROUP BY MS.ItemNo,MS.Name,MS.Category, tr.OrderNo
),
MiddleCalc as
(
select ItemNo, [Name],Category,RootItemSold,OrderNo
,(SELECT ISNULL(SUM(1),0)  FROM CTE T2 where TRoot.OrderNo = t2.OrderNo and TRoot.Category <> t2.Category) HasOtherCategory
from CTE TRoot
)
SELECT ItemNo,[Name],[Category], 
CASE WHEN Category = 'C1' THEN
        SUM(RootItemSold)  
    ELSE
        SUM(CASE WHEN HasOtherCategory <> 0 THEN RootItemSold ELSE 0 END)  END C1,
CASE WHEN Category = 'C2' THEN
        SUM(RootItemSold)  
    ELSE
        SUM(CASE WHEN HasOtherCategory <> 0 THEN RootItemSold ELSE 0 END)  END C2
FROM MiddleCalc
GROUP BY ItemNo,[Name],[Category]