SELECT code_name,
SUM(estrec_sum) as est,
SUM(hr_sum) as total,
SUM(case when hr_status='0' then hr_sum ELSE 0 END) as unbill,
SUM(case when hr_status='1' then hr_sum ELSE 0 END) as bill
FROM code
RIGHT JOIN hr ON code_id=hr_code
RIGHT JOIN estrec ON code_id=estrec_code
WHERE hr_job='1' AND estrec_job='1'
GROUP BY code_name