SELECT project, label,planned_hours,(planned_hours-hours_consumed) AS actual_hours 

FROM(
SELECT t1.mon_pjt AS project,date_format(t1.month,'%M-%Y') AS label,
t1.planned_hours,0 AS hours_consumed

FROM table1 t1

UNION

SELECT t2.project,date_format(t2.date,'%M-%Y') AS label,0 as planned_hours,

sum(t2.hours_consumed) AS hours_consumed

FROM table1 t2

GROUP BY project)t

GROUP BY t.project
ORDER BY project