Compare Costs between F30026 Vs F4105

SELECT IEITM,
       IELITM,
       IEAITM,
       IEMMCU,
       IELEDG,
       CTCCFLAG,
       SUM(IECSL) / 10000 AS F30026_COST,
       COUNCS / 10000 AS F4105_COST
  FROM BFDTA.F30026, BFDTA.F4105, BFDTA.F550011
 WHERE IEITM = COITM
   AND IEMMCU = COMCU
   AND IELEDG = COLEDG
   AND IEITM = CTITM
   AND IEMMCU = CTMCU
   AND CTCCFLAG = '7'
   AND IELEDG = '07'
 GROUP BY IEITM, IELITM, IEAITM, IEMMCU, IELEDG, COUNCS, CTCCFLAG
HAVING(SUM(IECSL)) / 10000 <> COUNCS / 10000
 ORDER BY IEMMCU, IEAITM

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SELECT IEITM,
       IELITM,
       IEAITM,
       IEMMCU,
       IELEDG,
       SUM(IECSL) / 10000 AS F30026_COST,
       COUNCS / 10000 AS F4105_COST
  FROM BFDTA.F30026, BFDTA.F4105
 WHERE IEITM = COITM
   AND IEMMCU = COMCU
   AND IELEDG = COLEDG
   AND IELEDG = '07'
 GROUP BY IEITM, IELITM, IEAITM, IEMMCU, IELEDG, COUNCS
HAVING(SUM(IECSL)) / 10000 <> COUNCS / 10000
 ORDER BY IEMMCU, IEAITM