MySQL 의 WITH ROLLUP 은 괄호 사용이 안되고
GROUPING 이나 GROUPING_ID 기능도 없어 불편하네요.
 

-- MariaDB --
WITH hospital AS
(
SELECT 1 hospitalNo, '병원A' hospitalName
UNION ALL SELECT 2, '병원B'
UNION ALL SELECT 3, '병원C'
)
, user AS
(
SELECT 1 userNo, '길동' userName, 1 hospitalNo, 1 costNo
UNION ALL SELECT 2, '영수', 1, 2
UNION ALL SELECT 3, '철수', 2, 3
UNION ALL SELECT 4, '민수', 3, 4
)
, cost AS
(
SELECT 1 costNo, 1 cnt, 10000 cost
UNION ALL SELECT 1, 2,  5000
UNION ALL SELECT 2, 1, 30000
UNION ALL SELECT 3, 1,  7000
UNION ALL SELECT 4, 1,  2000
)
SELECT a.hospitalNo
     , a.hospitalName
     , IFNULL(b.userName, '소계') userName
     , SUM(c.cost) cost
     , SUM(c.cnt) cnt
     , CONCAT( CASE WHEN a.hospitalNo   IS NULL THEN 1 ELSE 0 END
             , CASE WHEN a.hospitalName IS NULL THEN 1 ELSE 0 END
             , CASE WHEN b.userNo       IS NULL THEN 1 ELSE 0 END
             , CASE WHEN b.userName     IS NULL THEN 1 ELSE 0 END
             ) gid
  FROM hospital a
 INNER JOIN user b
    ON a.hospitalNo = b.hospitalNo
 INNER JOIN cost c
    ON b.costNo = c.costNo
 GROUP BY a.hospitalNo, a.hospitalName
     , b.userNo, b.userName
  WITH ROLLUP
 HAVING gid IN ('0000', '0011')
;