You should change your query and make sure that in these two columns you do not consider the value zero.
Not to occur:
Zero division error.
I proposed two solutions:
Solution 1
It was just append in the where to filter any one that is zero
SELECT
SD.D2_DOC,
SA.A1_NREDUZ,
SB.B1_DESC,
M.NM_MES,
SD.D2_QUANT,
SD.D2_PRCVEN,
(SD.D2_CUSTO1 / SD.D2_QUANT) AS CUSTO,
((SD.D2_PRCVEN - (SD.D2_CUSTO1 / SD.D2_QUANT)) / SD.D2_PRCVEN) * 100 AS MARGEM
FROM SD2010 AS SD
LEFT OUTER JOIN MES M ON M.CD_MES = MONTH(SD.D2_EMISSAO)
INNER JOIN SB1010 AS SB WITH (NOLOCK) ON SB.B1_COD = SD.D2_COD
INNER JOIN SA1010 AS SA WITH (NOLOCK) ON SA.A1_COD = SD.D2_CLIENTE
WHERE SD.D_E_L_E_T_ <> '*' AND SD.D2_CF IN ('5102', '5117', '5119', '5123', '5124', '5403', '5405', '6102', '6108', '6110', '6117', '6119', '6123', '6124', '6403', '6405', '7102')
AND YEAR(SD.D2_EMISSAO) = '2017' AND SB.B1_DESC = '"CORN PO4 PH ""B"""' AND M.NM_MES = 'JANEIRO'
AND SD.D2_QUANT > 0 AND SD.D2_PRCVEN > 0 --SOLUÇÃO PROPOSTA 1
Solution 2
A case when converting zero to null
SELECT
SD.D2_DOC,
SA.A1_NREDUZ,
SB.B1_DESC,
M.NM_MES,
SD.D2_QUANT,
SD.D2_PRCVEN,
(SD.D2_CUSTO1 / CASE WHEN SD.D2_QUANT = 0 THEN NULL ELSE SD.D2_QUANT END) AS CUSTO, --SOLUÇÃO PROPOSTA 2
((SD.D2_PRCVEN - (SD.D2_CUSTO1 / CASE WHEN SD.D2_QUANT = 0 THEN NULL ELSE SD.D2_QUANT END)) / CASE WHEN SD.D2_PRCVEN = 0 THEN NULL ELSE SD.D2_PRCVEN END) * 100 AS MARGEM --SOLUÇÃO PROPOSTA 2
FROM SD2010 AS SD
LEFT OUTER JOIN MES M ON M.CD_MES = MONTH(SD.D2_EMISSAO)
INNER JOIN SB1010 AS SB WITH (NOLOCK) ON SB.B1_COD = SD.D2_COD
INNER JOIN SA1010 AS SA WITH (NOLOCK) ON SA.A1_COD = SD.D2_CLIENTE
WHERE SD.D_E_L_E_T_ <> '*' AND SD.D2_CF IN ('5102', '5117', '5119', '5123', '5124', '5403', '5405', '6102', '6108', '6110', '6117', '6119', '6123', '6124', '6403', '6405', '7102')
AND YEAR(SD.D2_EMISSAO) = '2017' AND SB.B1_DESC = '"CORN PO4 PH ""B"""' AND M.NM_MES = 'JANEIRO'
Update
Solution 3 - Ideal way to solve
SELECT SD.D2_DOC,
SA.A1_NREDUZ,
SB.B1_DESC,
M.NM_MES,
SD.D2_QUANT,
SD.D2_PRCVEN,
CASE WHEN SD.D2_QUANT = 0 THEN 0 ELSE SD.D2_CUSTO1 / SD.D2_QUANT END AS CUSTO, --SOLUÇÃO PROPOSTA 3
CASE WHEN SD.D2_QUANT = 0 OR SD.D2_PRCVEN = 0 THEN 0 ELSE ((SD.D2_PRCVEN - (SD.D2_CUSTO1 / SD.D2_QUANT)) / SD.D2_PRCVEN) * 100 END AS MARGEM --SOLUÇÃO PROPOSTA 3
FROM SD2010 AS SD
LEFT OUTER JOIN MES M ON M.CD_MES = MONTH(SD.D2_EMISSAO)
INNER JOIN SB1010 AS SB WITH (NOLOCK) ON SB.B1_COD = SD.D2_COD
INNER JOIN SA1010 AS SA WITH (NOLOCK) ON SA.A1_COD = SD.D2_CLIENTE
WHERE SD.D_E_L_E_T_ <> '*' AND SD.D2_CF IN ('5102', '5117', '5119', '5123', '5124', '5403', '5405', '6102', '6108', '6110', '6117', '6119', '6123', '6124', '6403', '6405', '7102')
AND YEAR(SD.D2_EMISSAO) = '2017' AND SB.B1_DESC = '"CORN PO4 PH ""B"""' AND M.NM_MES = 'JANEIRO'