Query1
SELECT DISTINCTROW sum(oce.TargetCount) AS TargetCount, oce.DivisionID, oce.CategoryID
FROM tblEstimations AS oce
GROUP BY oce.DivisionID, oce.CategoryID;
Query2:
SELECT ocs.CategoryID, u.DivisionID, sum(ocs.TotalCount) AS TotalCount
FROM tblSubmissions AS ocs, tblPerson AS p, tblUnit AS...