You'll need to use UNION
to combine the results of two queries. In your case:
SELECT ChargeNum, CategoryID, SUM(Hours)
FROM KnownHours
GROUP BY ChargeNum, CategoryID
UNION ALL
SELECT ChargeNum, 'Unknown' AS CategoryID, SUM(Hours)
FROM UnknownHours
GROUP BY ChargeNum
Note - If you use UNION ALL
as in above, it's no slower than running the two queries separately as it does no duplicate-checking.