if object_id('[TB]') is not null drop table [TB]
go
create table [TB] (A nvarchar(12),B int,C nvarchar(8),D numeric(5,2))
insert into [TB]
select 'DINNER',1,'Day1',75.00 union all
select 'LUNCH',1,'Day1',71.50 union all
select 'DINNER',2,'Day1',76.75 union all
select 'LUNCH',2,'Day1',196.92 union all
select 'LUNCH',2,'Day2',0.00 union all
select 'LUNCH',2,'Day5',0.00 union all
select 'DINNER',3,'Day1',42.52 union all
select 'LUNCH',3,'Day1',38.00 union all
select 'LUNCH',3,'Day3',0.00 union all
select 'LUNCH',3,'Day4',0.00 union all
select 'LUNCH',3,'Day6',0.00 union all
select 'LUNCH',3,'Day7',0.00

select * from [TB]


SELECT 'DAILY' AS A,B,C,SUM(D) AS D
FROM dbo.TB
GROUP BY B,C
ORDER BY B,C


/*
A    B    C    D
DAILY    1    Day1    146.50
DAILY    2    Day1    273.67
DAILY    2    Day2    0.00
DAILY    2    Day5    0.00
DAILY    3    Day1    80.52
DAILY    3    Day3    0.00
DAILY    3    Day4    0.00
DAILY    3    Day6    0.00
DAILY    3    Day7    0.00*/