declare @row_div numeric(5,1) , @cust_cnt int
set @row_div = 3.0 
set @cust_cnt = 6  ;

with cust as (

select 1 cust_id , '홍길동' 이름 union all
select 2 cust_id , '김개똥' 이름 union all
select 3 cust_id , '김말숙' 이름 union all
select 4 cust_id , '개똥이' 이름 union all
select 5 cust_id , '소똥이' 이름 union all
select 6 cust_id , '말똥이' 이름 
) ,

res as
(
select '13' 번호 ,'A'  상품 ,10  길이 , '' 작업자 union all
select '21'      ,'AA'      ,8        , '' union all
select '93'      ,'DD'      ,12       , '' union all
select '04'      ,'bbb'     ,10       , '' union all
select '61'      ,'BB'      ,35       , '' union all
select '71'      ,'CC'      ,24       , '' union all
select '18'      ,'CCC'     ,7        , '' union all
select '19'      ,'KK'      ,4        , '' union all
select '30'      ,'Y'       ,10       , '' ) ,

result as (
select *
    ,  CEILING ( ROW_NUMBER() over ( order by 번호) / @row_div )  idx
    ,  case when (CEILING ( ROW_NUMBER() over ( order by 번호) / @row_div ) % @cust_cnt)  = 0
            then  @cust_cnt
            else  (CEILING ( ROW_NUMBER() over ( order by 번호) / @row_div ) % @cust_cnt)
            end   cust_id
   
  from res )
 
select a.번호, a.상품 ,a.길이 , b.이름
  from result a join cust b on a.cust_id = b.cust_id