WITH t AS
(
SELECT 1 f, 38200 e FROM dual
UNION ALL SELECT 1,  16320 FROM dual
UNION ALL SELECT 1, 124560 FROM dual
UNION ALL SELECT 1, 191000 FROM dual
UNION ALL SELECT 1, 291840 FROM dual
)
SELECT f, e
     , x, r
     , x * r aa
     , ROUND(x * r) aa1
     , ROUND(x * r)
     -- 가장 큰 값에 차이값 보정 처리 --
     + DECODE(rn, 1, x - SUM(ROUND(x * r)) OVER(PARTITION BY f), 0) aa2
  FROM (SELECT f, e
             , 56697420 x
             , RATIO_TO_REPORT(e) OVER(PARTITION BY f) r
             , ROW_NUMBER() OVER(PARTITION BY f ORDER BY e DESC) rn
          FROM t
        )
;