SELECT 'Salaries and Wages' as 'Category',
CONCAT('$',ROUND(SUM(Value_USD),0)) AS 'Amount',
CONCAT('$',ROUND(SUM(Value_USD)/(COUNT(DISTINCT ua_money_allocation.school_ID_FK)))) AS 'Mean',
(ROUND(SUM(ua_money_allocation.Value_USD)/
    (SUM(ua_money_allocation.Value_USD)*100,1 +
    SUM(ua_expenses_by_school.Amount_USD)))) AS 'Percent of Total',
CONCAT('$',ROUND(Min(Value_USD),0)) AS 'Minimum',
CONCAT('$',ROUND(MAX(Value_USD),0)) AS 'Maximum'
FROM ua_money_allocation
Join ua_expenses_by_school
ON ua_money_allocation.school_ID_FK = ua_expenses_by_school.school_id_fk
WHERE ua_money_allocation.Report_yr='2015'
AND Value_USD !=0
AND Amount_USD!=0
AND Spending_Activity='Total Spent'

UNION ALL

SELECT Category,
CONCAT('$',ROUND(SUM(Amount_USD),0)) AS 'Amount',
CONCAT('$',ROUND(SUM(Amount_USD)/(COUNT(DISTINCT ua_expenses_by_school.school_ID_FK)))) AS 'Mean',
(ROUND(SUM(ua_expenses_by_school.Amount_USD)/
    (SUM(ua_expenses_by_school.Amount_USD)*100,1 +
       SUM(ua_money_allocation.Value_USD)))) AS 'Percent of Total',
CONCAT('$',ROUND(Min(Amount_USD),0)) AS 'Minimum',
CONCAT('$',ROUND(MAX(Amount_USD),0)) AS 'Maximum'
FROM ua_expenses_by_school
JOIN ua_money_allocation
ON ua_expenses_by_school.school_id_fk = ua_money_allocation.school_ID_FK
WHERE ua_expenses_by_school.Report_yr='2015'
AND Amount_USD !=0
AND Value_USD !=0
AND Spending_Activity='Total Spent'
group by category