>>vfp VERSION ?
>
>VFP9 SP1

Sorry, version it is irrelevant.

It doesn't have sense mix these three selects,
because don't have in common an univocal part.

SELECT Jorders.jno;
,	Jomatcost.material;
,	SUM(Jomatcost.qty*Jomatcost.stdcost) AS matcost;
,	SUM(Jomatcost.qty) AS qty;
FROM ;
     main!jorders ;
	LEFT OUTER JOIN main!jomatcost  ON  Jorders.idjo = Jomatcost.idjo ;
	GROUP BY 1,2

SELECT Jorders.jno;
,	Jompcost.employname;
,	sum(Jompcost.reghrs* Jompcost.reghrrate) as mpcost;
FROM ;
     main!jorders ;
	LEFT OUTER JOIN main!jompcost   ON  Jorders.idjo = Jompcost.idjo;
	GROUP BY 1,2
	
SELECT Jorders.jno;
,	Joeqpcost.equipname;
,	SUM(Joeqpcost.equipcost) AS eqpcost;
FROM main!jorders ;
	LEFT OUTER JOIN main!joeqpcost ON  Jorders.idjo = Joeqpcost.idjo ;
	GROUP BY 1,2