Exploding Material Cost Estimates 
You can replace all the materials in a unit cost estimate with the individual costing items (such as materials and internal activities) in this unit cost estimate.
You can do the following:
Explode existing material cost estimates (with and without quantity structure) and cost estimates for sales documents and copy them to other unit cost estimates
Edit the copied costing items
Simulate changes
Examples of changes you can simulate:
You have costed a product with a material cost estimate with quantity structure, and would like to simulate the effects on the costs of using different materials.
You have costed the item of a sales order with product costing, and would like to simulate the effects on the costs of using different internal activities.
Note
In costing without quantity structure, you can copy a cost estimate for the material but not for the sales document.
Prerequisites
You are in the list screen of the unit cost estimate.
Procedure
Exploding a Material Cost Estimate
Choose
Functions 
Explode Material Cost Estimate... 
The dialog box Material Explosion appears.
Specify whether you want to explode all levels, or to a certain level only.
If you want to transfer only material items from the cost estimate, select the Materials Only checkbox.
Check the proposed cost component view.
If you choose a cost component view that contains only a portion of the costs, overhead will be applied to this portion only in accordance with the costing sheet specified in the costing variant if you choose Revaluate.
Enter the material whose cost estimate you want to explode, and choose
(Enter)).The Selection of Material Cost Estimates screen appears.
Enter a plant and other selection criteria as required, in order to find the material cost estimate that is to be copied into the unit cost estimate.
Choose
(Execute)A list is displayed containing the existing cost estimates for the material according to your selection criteria.
Choose the required material cost estimate with a double click.
The costing items are copied into the clipboard.
In the list screen, choose
(Paste)The items are copied into the unit cost estimate and revaluated.
If desired, change the costing items to simulate changes to materials or internal activities.
Choose
(Header Screen) to check the header, for example the name or description.Save the costing items and, if applicable, the reference object (such as the base planning object or sales order).
Exploding a Material Cost Estimate for a Sales Document
Choose
Functions Explode Material Cost Estimate... The dialog box Material Explosion appears.
Check the cost component view proposed in the Material Explosion dialog box.
If you choose a cost component view that includes only some of the costs, choosing Revaluate will apply overhead only to this portion in accordance with the costing sheet specified in the costing variant.
Set the Sales Document indicator, enter the sales document and the item, and choose
(Continue).The items are copied into the clipboard.
In the list screen, choose
(Paste).The items are copied into the unit cost estimate and revaluated.
If desired, change the costing items to simulate changes.
Choose
(Header Screen) to check the header, for example the name or description of the reference object.Save the costing items and, if applicable, the reference object (such as the base planning object or sales order).