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SELECT [RS.RP], [RS.Item No_], SUM([Total input Area SQM])
FROM
    (SELECT aa.[Document No_] AS RP
        ,aa.[Item No_]
        ,aa.[Source No_] AS ITEMSFG
        ,sum(aa.[Quantity])*-1 AS [Paper Quantity]
        ,cc.[Paper SQM per Sheet]
        ,CASE WHEN cc.[Paper SQM per Sheet] = 0 THEN sum(aa.[Quantity])*-1
            WHEN cc.[Paper SQM per Sheet] > 0 THEN sum(aa.[Quantity])*-1 * cc.[Paper SQM per Sheet]
            END AS [Total input Area SQM]
    FROM [PPC_PROD_2017].[dbo].[ppp_$Item Ledger Entry] aa
    INNER JOIN [dbo].[ppp_$Item] bb ON aa.[Source No_] = bb.No_
    INNER JOIN 
        (SELECT [No_]
            ,CASE WHEN [UOM - Width]='INC' THEN (Width * Length)* 0.000645
                WHEN [UOM - Width]='CM.' THEN (Width * Length)* 0.0001
            ELSE 0 END AS [Paper SQM per Sheet]
            FROM [PPC_PROD_2017].[dbo].[ppp_$Item]
            WHERE [Item Category Code] IN ('RM_PAPER','RM_STK_R','RM_STICKER')
        ) cc
        ON aa.[Item No_] = cc.No_
    WHERE aa.[Entry Type] = 5 
        AND aa.[Item No_] LIKE '27%' 
        AND aa.[Item Category Code] IN ('RM_PAPER','RM_STK_R','RM_STICKER') 
        AND aa.[Document No_] = 'RP21010289'
    GROUP BY aa.[Item No_]
        ,aa.[Source No_]
        ,aa.[Document No_]
        ,cc.[Paper SQM per Sheet]
    ) AS RS
GROUP BY [RS.RP], [RS.Item No_]