当然未经测试，但是我认为这应该可以克服我所做的任何错别字：

-- Assume that there is a tblNumbers table
--  that has been populated with at least the values 0 to 60.
-- First, we need to find the days for which there are time records.
; WITH Days_cte (MyDay) AS
(
    SELECT DISTINCT
        -- Strip off the time from the date.  
        DATEADD(DAY, DATEDIFF(DAY, 0, InTime), 0) AS MyDay
    FROM tblTimeSheet

    UNION

    SELECT DISTINCT
        -- Strip off the time from the date.  
        DATEADD(DAY, DATEDIFF(DAY, 0, OutTime), 0) AS MyDay
    FROM tblTimeSheet
),
-- Next, explode this into hours AND minutes for every day.
-- This cte will contain 1440 records for every day.
Times_cte (MyTime) AS
(
    SELECT
        DATEADD(MINUTE, minutes.Number, 
                DATEADD(HOUR, hours.Number, days.MyDay)) AS MyTime
    FROM
        Days_cte days JOIN
        tblNumbers hours ON hours.Number < 24 JOIN
        tblNumbers minutes ON minutes.Number < 60 LEFT JOIN
)
-- Now, determine which of these minutes 
--  falls between an employee's in and out time.
SELECT
    -- Strip off the minutes, leaving only the hour.
    DATEADD(HOUR, DATEDIFF(HOUR, 0, times.MyTime), 0) AS [Hour],
    -- Divide by 60, since the aggregation is done by the minute.
    SUM(ISNULL(ts.PayRate, 0) / 60) AS LaborCost
FROM    
    Time_cte times LEFT JOIN
    tblTimeSheet ts ON times.MyTime BETWEEN ts.InTime AND ts.OutTime
GROUP BY
    DATEADD(HOUR, DATEDIFF(HOUR, 0, times.MyTime), 0)