SELECT
[Part Number],
SUM(CASE WHEN Product = 'BOM1' THEN ISNULL(Qty, 0) ELSE 0 END) AS Bom1Qty,
SUM(CASE WHEN Product = 'BOM1' THEN ISNULL([Extended Cost], 0) ELSE 0 END) AS Bom1Cost,
SUM(CASE WHEN Product = 'BOM2' THEN ISNULL(Qty, 0) ELSE 0 END) AS Bom2Qty,
SUM(CASE WHEN Product = 'BOM2' THEN ISNULL([Extended Cost], 0) ELSE 0 END) AS Bom2Cost
FROM Table1
GROUP BY [Part Number]
ORDER BY [Part Number]
N 56°04'39.16"
E 12°55'05.25"