SELECT SUM(Round(PARCALVAL * 15,2)) 
 FROM PRESU1 
  WHERE PROMCOD = '##09' AND PARCALTIP = 'sCosto';
  
  
SELECT SUM(ROUND((F#3+F#4) * (PARCALVAL/100),2) 
 FROM PRESU1 
  WHERE PROMCOD = 'A#8' AND PARCALTIP = 'sCosto';

  