with 
fp as (
    SELECT 
        od.part, 
        sum(fb_val_loc * r_rate) sales, 
        sum(fb_cst_loc * c_rate) scost
    FROM 
        rlarp.osmf_dev od 
        LEFT OUTER JOIN rlarp.itemmv m ON
            m.item = od.part
    WHERE
        m.item is null
    GROUP BY
        od.part
)
SELECT 
    fp.part,
    min(item) item
FROM
    fp
    LEFT OUTER JOIN rlarp.itemmv m ON
        substring(m.item,1,11) = fp.part
GROUP BY 
    fp.part
ORDER BY
    fp.part