SELECT      CASE GROUPING(WorksType)
                  WHEN 1 THEN 'Общий'
                  ELSE WorksType END AS 'Категория',
            CASE GROUPING(WorksName)
                  WHEN 1 THEN 'Подитог'
                  ELSE WorksName END AS 'Наименование',
            SUM(WorksSum)  AS 'Сумма'
FROM        tblWorks
WHERE		WorksOrderID = 20021
GROUP BY    WorksType, WorksName WITH ROLLUP

with A as (
  select *
    from (values (1, 'Категория1', 'Работа1',  1, 'шт', 12,    12),
                 (2, 'Категория1', 'Работа2',  1, 'шт', 17852, 17852),
                 (3, 'Категория2', 'Работа3', 23, 'шт', 33659, 774157),
                 (4, 'Категория2', 'Работа4', 12, 'шт', 1995,  23940),
                 (5, 'Категория2', 'Работа5',  1, 'шт', 122,   122)
         ) as T(WorksNumber, WorksType, WorksName, WorksQuantity, WorksShtuk, WorksPrice, WorksSum)
)
--select * from A;
, B as (
	select WorksNumber, WorksType, WorksName, Max(WorksQuantity) wq, WorksShtuk, SUM(WorksPrice) wp, SUM(WorksSum) ws
			 ,grouping(WorksType) b
			 ,row_number() over (partition by WorksType order by grouping_id(WorksType, WorksName),grouping(WorksNumber) desc, WorksNumber) rn
		from A
	  group by rollup(WorksType, WorksName, WorksShtuk, WorksNumber)
	  having grouping(WorksNumber)=0 or grouping_id(WorksType, WorksName)>0
)

select WorksNumber
      ,case when rn=1 then WorksType else null end as WorksType
      ,WorksName
      ,case when WorksName is not null then wq else null end as WorksQuantity
      ,case when WorksName is not null then WorksShtuk end as Type
      ,case when WorksName is not null then wp else null end as WorksPrice
      ,ws
 from B
order by b

declare @t table (WorksNumber int,	WorksType varchar(50),	WorksName varchar(50),	WorksQuantity int, 	WorksPrice money,	WorksSum money);


insert into @t (WorksNumber, WorksType, WorksName, WorksQuantity, WorksPrice, WorksSum)
values
(1,	'Категория1',	'Работа1',	1,	12,	12),
(2,	'Категория1',	'Работа2',	1,	17852,	17852),
(3,	'Категория2',	'Работа3',	23,	33659,	774157),
(4,	'Категория2',	'Работа4',	12,	1995,	23940),
(5,	'Категория2',	'Работа5',	1,	122, 122);

with
 a as (select cast(0x7fffffff as int) as l1, null as l2, sum(WorksSum) as WorksSum from @t),
 b as (select row_number() over (order by WorksType) as l1, cast(0x7fffffff as int) as l2, sum(WorksSum) as WorksSum from @t group by WorksType),
 c as (select distinct dense_rank() over (order by WorksType) as l1, -1 as l2, WorksType from @t),
 d as (
  select
   dense_rank() over (order by WorksType) as l1,
   WorksNumber as l2,
   cast(WorksNumber as sql_variant) as WorksNumber,
   WorksName,
   cast(WorksQuantity as sql_variant) as WorksQuantity,
   cast(WorksPrice as sql_variant) as WorksPrice,
   cast(WorksSum as sql_variant) as WorksSum
  from
   @t

  union all

  select
   l1, l2, '', '', '', 'Итог:', cast(WorksSum as varchar(20))
  from
   a

  union all

  select
   l1, l2, '', '', '', 'Подитог:', cast(WorksSum as varchar(20))
  from
   b

  union all

  select
   l1, l2, '', WorksType, '', '', ''
  from
   c
 )
select
 WorksNumber, WorksName, WorksQuantity, WorksPrice, WorksSum
from
 d
order by
 l1, l2;