SELECT
COALESCE(a.Qty, 0) as Hours
, a.Qty - COALESCE(b.Qty, 0) as regular_hours
, b.Qty as OT_Hours
INTO #tmp_subcont_hours
FROM #tmp_subcont_reg_hours a
FULL OUTER JOIN #tmp_subcont_OT_hours b ON
(a.Resource = b.Resource
AND a.TicketNumber = b.TicketNumber
AND a.Category = REPLACE(b.Category, 'OT', '')
)