As per the Emp table, Sam spent 66 hrs and Patrick spent 192 hrs for meeting, but the master table shows only 12 hrs spent for meeting. This is wrong, The Emp table needs the breakup on the hrs spent for each phase.
For example, you may have multiple rows for Sam, like this:
Sam -6 hrs- meeting
Sam- 15 hrs -Design
Sam -45 hrs - Implement etc.