You have completed production of your 110 units. You now have to add overheads to your production order. These overheads apply to all trading goods or raw materials that are taken from the warehouse. The system has been configured so that 15% overhead is added to the value of the trading goods. These costs are credited from the cost center "Warehouse", and the overheads are charged to our production order. Note that this is merely a cost allocation and therefore no accounting documents are generated. When all the costs have been collected, the production order is settled and all variances, including those caused by the overheads, are reflected in FI by a price difference.