1~10, 11~13 으로 나누는 것 맞나요?
순번으로 나누는게 아니라 구분으로 나누는 것 아닌가요? (A, B)
 

WITH t AS
(
SELECT 1 seq, 976 cnt, 'A' gb FROM dual
UNION ALL SELECT  2,  976, 'A' FROM dual
UNION ALL SELECT  3,  948, 'A' FROM dual
UNION ALL SELECT  4,  837, 'A' FROM dual
UNION ALL SELECT  5, 1379, 'A' FROM dual
UNION ALL SELECT  6, 1327, 'A' FROM dual
UNION ALL SELECT  7,    0, 'A' FROM dual
UNION ALL SELECT  8, 1970, 'A' FROM dual
UNION ALL SELECT  9,    0, 'A' FROM dual
UNION ALL SELECT 10,    0, 'A' FROM dual
UNION ALL SELECT 11,    0, 'B' FROM dual
UNION ALL SELECT 12, 1226, 'B' FROM dual
UNION ALL SELECT 13, 1325, 'B' FROM dual
)
SELECT DECODE(GROUPING_ID(gb, seq), 3, '합계', 1, '소계', seq)  seq
     , SUM(cnt) cnt
     , gb
  FROM t
 GROUP BY ROLLUP(gb, seq)
;

WITH T ( NO , QTY , TP ) AS (
SELECT 1  , 976   , 'A' FROM DUAL UNION ALL
SELECT 2  , 976   , 'A' FROM DUAL UNION ALL
SELECT 3  , 948   , 'A' FROM DUAL UNION ALL
SELECT 4  , 837   , 'A' FROM DUAL UNION ALL
SELECT 5  , 1379  , 'A' FROM DUAL UNION ALL
SELECT 6  , 1327  , 'A' FROM DUAL UNION ALL
SELECT 7  , 0	  , 'A' FROM DUAL UNION ALL
SELECT 8  , 1970  , 'A' FROM DUAL UNION ALL
SELECT 9  , 0	  , 'A' FROM DUAL UNION ALL
SELECT 10 , 0	  , 'A' FROM DUAL UNION ALL
SELECT 11 , 0	  , 'B' FROM DUAL UNION ALL
SELECT 12 , 1226  , 'B' FROM DUAL UNION ALL
SELECT 13 , 1325  , 'B' FROM DUAL  
)
 SELECT CASE WHEN GROUPING(TP) = 1 THEN '합계' 
             WHEN GROUPING(NO) = 1 THEN '소계'
             ELSE TO_CHAR(NO)
        END NO
      , SUM(QTY) QTY ,  TP 
   FROM T
  GROUP BY ROLLUP (TP,(NO)) 

마농님, 우리집아찌 님 정말 감사합니다. 

덕분에 잘 해결했습니다. 

ROLLUP까지는 했는데 GROUPING, GROUPING_ID를 잘 활용을 못해서 해결을 못했었습니다 ㅠㅠ..