You're a programmer, you work to a specification - or if you are unlucky, a verbal brief. You can do anything, provided that the explanation is correct, complete, and clear.

The specification you've provided us with is none of these. Nobody can do anything for you yet. Go back and fill in the missing information. Without it, folks can only guess.

Use this as your sample data and refer to it in your explanation:

;WITH SampleData (Serial, PartID, Amount) AS (

SELECT 'VC8', 'PC545', '4,474.23' UNION ALL

SELECT 'VC00', '586', '225.00' UNION ALL

SELECT 'VC00', '516', '2,550.00' UNION ALL

SELECT 'VC00', '421', '40.00' UNION ALL

SELECT 'VC9', '277', '19.23' UNION ALL

SELECT 'VC00', '815', '1,620.00' UNION ALL

SELECT 'vc00', '206', '20.00' UNION ALL

SELECT 'VC1', '133', '348.76' UNION ALL

SELECT 'VC9', '436', '75.00' UNION ALL

SELECT 'VC9', '534', '273.76' UNION ALL

SELECT 'VC1', '133', '945.25' UNION ALL

SELECT 'VC9', '854', '945.25' UNION ALL

SELECT 'VC1', '826', '40.00' UNION ALL

SELECT 'VC8', '147', '40.00' UNION ALL

SELECT 'VC1', '754', '5,131.70' UNION ALL

SELECT 'VC4', 'PC545', '3,101.70' UNION ALL

SELECT 'VC9', '978', '2,030.00')

SELECT Serial, PartID, Amount = CAST(REPLACE(Amount,',','') AS DECIMAL(8,2))

FROM SampleData

--WHERE Serial IN ('VC1','VC8')

ORDER BY Serial, PartID