Re-write Nested Query With SQL

Hi folks,

I have a query which queries another query. I need to re-write the whole thing in SQL, but struggling with incorporating the nested query.

here's the main query:

SELECT tblProductSubCategory.SubCatDesc AS Products, qrySummaryStage3.[Early Cash Sales], qrySummaryStage3.[Late Cash Sales], qrySummaryStage3.[Cash Variance], qrySummaryStage3.[Cash Variance %], qrySummaryStage3.[Early Credit Sales], qrySummaryStage3.[Late Credit Sales], qrySummaryStage3.[Credit Variance], qrySummaryStage3.[Credit Variance %], qrySummaryStage3.[Early Total], qrySummaryStage3.[Late Total], qrySummaryStage3.[Variance Total], qrySummaryStage3.[Total Variance %], tblBudgetNew.Amount AS [Late Budget Amount], [Late Total]-[Late Budget Amount] AS [Budget Variance], qrySummaryStage3.[Early Cash Margin %], qrySummaryStage3.[Late Cash Margin %], qrySummaryStage3.[Early Credit Margin %], qrySummaryStage3.[Late Credit Margin %]
FROM (qrySummaryStage3 INNER JOIN tblBudgetNew ON qrySummaryStage3.SubCatID = tblBudgetNew.SubCatID) INNER JOIN tblProductSubCategory ON qrySummaryStage3.SubCatID = tblProductSubCategory.SubCatID
WHERE (((Month([date]))=1) AND ((Year([date]))=2005) AND ((tblBudgetNew.Site)=[Enter Site ID]) AND ((tblBudgetNew.Type)="Monthly Breakdown"));


and here's the nested query , called "qrySummaryStage3":

SELECT tblProductSubCategory.SubCatID, tblReportTemp1.[Early Cash Sales], tblReportTemp1.[Late Cash Sales], [Late Cash Sales]-[Early Cash Sales] AS [Cash Variance], IIf(nz([early cash sales],0)=0 Or [Early Cash Sales]=0,0,[Cash Variance]/[Early Cash Sales]) AS [Cash Variance %], tblReportTemp1.[Early Credit Sales], tblReportTemp1.[Late Credit Sales], [Late Credit Sales]-[Early Credit Sales] AS [Credit Variance], IIf(nz([Early Credit Sales],0)=0 Or [early Credit Sales]=0,0,[Credit Variance]/[Early Credit Sales]) AS [Credit Variance %], [Early Cash Sales]+[Early Credit Sales] AS [Early Total], [Late Cash Sales]+[Late Credit Sales] AS [Late Total], [Late Total]-[Early Total] AS [Variance Total], IIf([Early Total]=0,0,[Variance Total]/[Early Total]) AS [Total Variance %], IIf([Early Cash Sales]=0,0,([Early Cash Sales]-[Early Cash Cost])/[Early Cash Sales]) AS [Early Cash Margin %], IIf([Late Cash Sales]=0,0,([Late Cash Sales]-[Late Cash Cost])/[Late Cash Sales]) AS [Late Cash Margin %], IIf([Early Credit Sales]=0,0,([Early Credit Sales]-[Early Credit Cost])/[Early Credit Sales]) AS [Early Credit Margin %], IIf([Late Credit Sales]=0,0,([Late Credit Sales]-[Late Credit Cost])/[Late Credit Sales]) AS [Late Credit Margin %]
FROM tblReportTemp1 RIGHT JOIN tblProductSubCategory ON tblReportTemp1.ProductSubCatId = tblProductSubCategory.SubCatID;


Thanks in advance!