SELECT Table1.Item,
CASE (Table2.Type)
WHEN 'Variable' THEN SUM(Table1.Cost)
END AS V_Cost,
CASE (Table2.Type)
WHEN 'Fixed' THEN SUM(Table1.Cost)
END AS F_Cost
FROM Table1 INNER JOIN
Table2 ON
Table1.TYPE = Table2.Type
GROUP BY Table1.Item,
Table2.Type