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SELECT * 
--AVG(xxx) 
FROM (
SELECT T98.ItemName, T98.GroupNo, T98.UnitNo, T98.TotalCount, T99.CommCount,  100.0*(CAST(T99.CommCount AS float)/CAST(T98.TotalCount AS float)) [xxx] FROM 
	(
		SELECT  T0.ItemName ,T0.GroupNo, T0.UnitNo,COUNT(*) [TotalCount]
		FROM 
			lbtSiteItemsMaster T0 
		INNER JOIN 
			lbtSiteMas T1 
		ON T0.McuId = T1.McuId 
		WHERE T0.qStatus = 1 AND T0.i_Status = 1 
			  AND T1.qStatus = 1 AND T1.s_Status = 1 AND BankCode = 25
		GROUP BY T0.ItemName, T0.GroupNo, T0.UnitNo
	) T98
LEFT JOIN
	(
		SELECT T0.ItemName ,T2.GroupNo, T2.UnitNo, COUNT(*) [CommCount] 
		FROM 
			lbtSiteItemsMaster T0 
		INNER JOIN 
			lbtSiteMas T1 
		ON T0.McuId = T1.McuId 
		INNER JOIN
			lbtAttendance T2
		ON T0.McuId = T2.McuId AND T0.GroupNo = T2.GroupNo AND T0.UnitNo = T2.UnitNo
		WHERE T0.qStatus = 1 AND T0.i_Status = 1 
			  AND T1.qStatus = 1 AND T1.s_Status = 1 AND BankCode = 25
			  AND EventCode = '20'
		GROUP BY T0.ItemName, T2.GroupNo, T2.UnitNo
		HAVING DATEDIFF(HH, MAX(AtTime), GETDATE()) <= 2
	) T99
ON T98.ItemName = T99.ItemName
WHERE T98.GroupNo NOT IN ('05', '00')
) a