WITH TEST AS (
SELECT '1' CLASS, 'ACCOUNTING' DNAME,'CLERK' JOB,1300 SAL FROM DUAL
UNION ALL
SELECT '1' CLASS, 'ACCOUNTING' DNAME,'MANAGER' JOB,2450 SAL FROM DUAL
UNION ALL
SELECT '2' CLASS, 'ACCOUNTING' DNAME,'PRESIDENT' JOB,5000 SAL FROM DUAL
UNION ALL
SELECT '1' CLASS, 'RESEARCH' DNAME,'ANALYST' JOB,6000 SAL FROM DUAL
UNION ALL
SELECT '1' CLASS, 'RESEARCH' DNAME,'CLERK' JOB,1900 SAL FROM DUAL
UNION ALL
SELECT '1' CLASS, 'RESEARCH' DNAME,'MANAGER' JOB,2975 SAL FROM DUAL
UNION ALL
SELECT '2' CLASS, 'SALES' DNAME,'MANAGER' JOB,28500 SAL FROM DUAL
UNION ALL
SELECT '2' CLASS, 'SALES' DNAME,'SALESMAN' JOB,4000 SAL FROM DUAL
)
SELECT CLASS, DNAME,JOB,SUM(SAL)
FROM TEST
GROUP BY CLASS,CUBE(DNAME,JOB)
HAVING GROUPING(DNAME)||GROUPING(JOB)<>'11'
ORDER BY GROUPING(DNAME)||GROUPING(JOB).

결과

----------------------------------------------------

CL DNAME                     JOB                  SUM(SAL)
-- --------------------      ------------------        ----------
1  RESEARCH             CLERK                    1900
1  RESEARCH             ANALYST                 6000
1  RESEARCH             MANAGER               2975
1  ACCOUNTING           MANAGER             2450
2  SALES                        SALESMAN            4000
2  ACCOUNTING           PRESIDENT         5000
2  SALES                        MANAGER            28500
1  ACCOUNTING           CLERK                   1300
1  RESEARCH                                              10875
1  ACCOUNTING                                            3750
2  ACCOUNTING                                            5000
2  SALES                                                        32500
1                                          CLERK                 3200
1                                       ANALYST                6000
2                                   SALESMAN                4000
2                                 PRESIDENT                5000
2                                     MANAGER              28500
1                                     MANAGER                5425

요런 결과가 나오네요..^^: 설명은 강좌 란에...