Al parecer solo estaban mal los parentesis...
Adicional le agregue un isnull dentro del sum para eliminar el mensaje de warning:
-- Warning: Null value is eliminated by an aggregate or other SET operation.
Código:
IF OBJECT_ID('TEMPDB..#tmpdecimal') IS NOT NULL DROP TABLE #tmpdecimal
CREATE TABLE #tmpdecimal (montomuebles int, totalsolomuebles int )
INSERT INTO #tmpdecimal VALUES (1, 0)
INSERT INTO #tmpdecimal VALUES (2, NULL)
INSERT INTO #tmpdecimal VALUES (8, 4)
INSERT INTO #tmpdecimal VALUES (16, 8)
SELECT ISNULL(
SUM(b.montomuebles)
,0
)
/
NULLIF(
SUM(
ISNULL(b.totalsolomuebles,0)
)
,0
) SdoPromMuebles
FROM #tmpdecimal b

Saludos!