SELECT du.data,
                                a.rol,
                                a.lb,
                                a.mb,
                                du.dias,
                                a.qtde,
                                a.cmv,
                                a.rob,
                                ROUND((1-a.rol/a.rob)*100,2) AS impostos,
                                CASE WHEN  du.dias > 0 THEN ROUND(a.rol / du.dias, 2) ELSE 0  END AS rol_dia,
                                CASE WHEN  du.dias > 0 THEN ROUND(a.lb / du.dias, 2) ELSE 0  END AS lb_dia,
                                CASE WHEN  du.dias > 0 THEN ROUND(a.qtde / du.dias, 0) ELSE 0  END AS qtde_dia,
                                CASE WHEN  du.dias > 0 THEN ROUND(a.cmv / du.dias, 2) ELSE 0  END AS cmv_dia,
                                CASE WHEN  du.dias > 0 THEN ROUND(a.rob / du.dias, 2) ELSE 0  END AS rob_dia
                        FROM VM_SKDIAS_UTEIS du,
                            (SELECT TRUNC(i.data, 'MM') AS data,
                                    ROUND(SUM(rol),2) AS rol,
                                    ROUND(SUM(lb),2) AS lb,
                                    SUM(qtde) AS qtde,
                                    ROUND(SUM(custo),2) AS cmv,
                                    --round((sum(lb) / sum(rol)) * 100, 2) as mb
                                    CASE WHEN SUM(rol) <> 0 THEN ROUND((SUM(lb) / SUM(rol)) * 100, 4) ELSE 0 END AS mb,
                                    ROUND(SUM(rob),2) AS rob
                            FROM vm_skvendaitem_master i,
                                tb_sk_produto_montadora m

                            WHERE 1 = 1


                            AND i.cod_produto = m.cod_produto(+)
                            GROUP BY TRUNC(i.data, 'MM')) a
                        WHERE du.data = a.data(+)
                         AND du.data >= ADD_MONTHS(TRUNC(SYSDATE,'MM'),-11)
                        ORDER BY data;