Overhead absorption hitting for resource cost element type in Transfer Order receipt. Bug?

Summary:

Overhead absorption hitting for resource cost element type in Transfer Order receipt. Only OH cost element is intended to hit overhead absorption that too if the cost is at this level not below level.

Content (please ensure you mask any confidential information):

For TO receipt transaction , event : Transfer Order Receipt From In Transit we are seeing resource cost element going into Material OH absorption which is completely wrong. Only OH cost element is intended to hit overhead absorption that too if the cost is at this level not below level in the item cost structure.

The Overhead elements are not hitting M.OH absorption, the OH at this level should be absorbed. 22.31 is at this level and 22.69 at below level.