(SELECT * FROM
(SELECT 
        ACCOUNT,
        DESCRIPTION,
        COLOR_DESC,
        SIZE_DESC,
        QTY,
        Convert(LAST_UNIT_COST,decimal(10,2)) LAST_UNIT_COGS,
        Convert(AVG_UNIT_PRICE,decimal(10,2)) AVG_UNIT_PRICE,
        Convert(NET_COST,decimal(10,2)) NET_COGS,
        Convert(NET_PRICE,decimal(10,2)) NET_PRICE,
        MARGIN AS 'MARGIN_%',
        Convert(NET_MARGIN,decimal(10,2)) NET_MARGIN
FROM
        (SELECT
        CONCAT(products.REV_CATEGORY,':',products.REVENUE_SUBCATEGORY) ACCOUNT,
        products.DESCRIPTION,
        products.COLOR_DESC,
        products.SIZE_DESC,
        sum(invoice_items.QUANTITY) QTY,
        ROUND(cost.UNITCOST,2) LAST_UNIT_COST,
        ROUND((sum(invoice_items.PRICE)/sum(invoice_items.QUANTITY)),2) AVG_UNIT_PRICE,
        (sum(invoice_items.QUANTITY)*cost.UNITCOST) NET_COST,
        sum(invoice_items.PRICE) NET_PRICE,
        CONCAT(ROUND(((1-((sum(invoice_items.QUANTITY)*cost.UNITCOST)/sum(invoice_items.PRICE)))*100),1),"%") AS 'MARGIN',
        (sum(invoice_items.PRICE)-(sum(invoice_items.QUANTITY)*cost.UNITCOST)) NET_MARGIN
        FROM
        invoice_items
        INNER JOIN invoices ON invoice_items.INVOICE_ID = invoices.INVOICE_ID
        INNER JOIN payments ON payments.PAYMENT_ID = invoices.PAYMENT_ID
        INNER JOIN products ON products.PRODUCT_ID = invoice_items.PRODUCT_ID
        LEFT JOIN 
        (SELECT * FROM (SELECT        restock.PRODUCT_ID,        restock.UNITCOST FROM        restock        WHERE        RTYPE = 'RESTOCK'        AND DATE(restock.POSTDATE) <=  '{ENDDATE}' ORDER BY restock.PRODUCT_ID ASC, restock.POSTDATE DESC) r1 GROUP BY r1.PRODUCT_ID) as cost
        ON invoice_items.PRODUCT_ID = cost.PRODUCT_ID
        WHERE
        payments.DECLINED = 0 AND
        payments.VOIDEDPAYMENT = 0 AND
        products.PRODUCT_TYPE like "I%" AND
        DATE(payments.POSTDATE) >=  '{STARTDATE}' AND
        DATE(payments.POSTDATE) <=  '{ENDDATE}'
        GROUP BY
        invoice_items.PRODUCT_ID
        ORDER BY
        invoice_items.PRODUCT_ID) a
ORDER BY
ACCOUNT ASC,
DESCRIPTION ASC)top)


UNION ALL


(SELECT
ACCOUNT,
DESCRIPTION,
COLOR_DESC,
SIZE_DESC,
QTY,
'' LAST_UNIT_COGS,
'' AVG_UNIT_PRICE,
Convert(NET_COST,decimal(10,2)) NET_COGS,
Convert(NET_PRICE,decimal(10,2)) NET_PRICE,
CONCAT(ROUND(((1-(NET_COST/NET_PRICE))*100),1),"%") AS 'MARGIN_%',
Convert((NET_PRICE-NET_COST),decimal(10,2)) NET_MARGIN
FROM
        (SELECT 
        '' ACCOUNT,
        '' DESCRIPTION,
        '' COLOR_DESC,
        'TOTAL' SIZE_DESC,
        sum(QTY) QTY,
        '' LAST_UNIT_COST,
        '' AVG_UNIT_PRICE,
        sum(NET_COST) NET_COST,
        sum(NET_PRICE) NET_PRICE,
        CONCAT(ROUND(((1-(sum(NET_COST)/sum(NET_PRICE)))*100),1),"%") AS 'MARGIN_%',
        '' NET_MARGIN
        FROM
                (SELECT *
                FROM
                        (SELECT
                        CONCAT(products.REV_CATEGORY,':',products.REVENUE_SUBCATEGORY) ACCOUNT,
                        products.DESCRIPTION,
                        products.COLOR_DESC,
                        products.SIZE_DESC,
                        sum(invoice_items.QUANTITY) QTY,
                        ROUND(cost.UNITCOST,2) LAST_UNIT_COST,
                        ROUND((sum(invoice_items.PRICE)/sum(invoice_items.QUANTITY)),2) AVG_UNIT_PRICE,
                        (sum(invoice_items.QUANTITY)*cost.UNITCOST) NET_COST,
                        sum(invoice_items.PRICE) NET_PRICE,
                        CONCAT(ROUND(((1-((sum(invoice_items.QUANTITY)*cost.UNITCOST)/sum(invoice_items.PRICE)))*100),1),"%") AS 'MARGIN_%',
                        (sum(invoice_items.PRICE)-(sum(invoice_items.QUANTITY)*cost.UNITCOST)) NET_MARGIN
                        FROM
                        invoice_items
                        INNER JOIN invoices ON invoice_items.INVOICE_ID = invoices.INVOICE_ID
                        INNER JOIN payments ON payments.PAYMENT_ID = invoices.PAYMENT_ID
                        INNER JOIN products ON products.PRODUCT_ID = invoice_items.PRODUCT_ID
                        LEFT JOIN 
                        (SELECT * FROM (SELECT        restock.PRODUCT_ID,        restock.UNITCOST FROM        restock        WHERE        RTYPE = 'RESTOCK'        AND DATE(restock.POSTDATE) <=  '{ENDDATE}' ORDER BY restock.PRODUCT_ID ASC, restock.POSTDATE DESC) r1 GROUP BY r1.PRODUCT_ID) as cost
                        ON invoice_items.PRODUCT_ID = cost.PRODUCT_ID
                        WHERE
                        payments.DECLINED = 0 AND
                        payments.VOIDEDPAYMENT = 0 AND
                        products.PRODUCT_TYPE like "I%" AND
                        DATE(payments.POSTDATE) >=  '{STARTDATE}' AND
                        DATE(payments.POSTDATE) <=  '{ENDDATE}'
                        GROUP BY
                        invoice_items.PRODUCT_ID
                        ORDER BY
                        invoice_items.PRODUCT_ID) a
                ORDER BY
                ACCOUNT ASC,
                DESCRIPTION ASC) b) b2)