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What types of transactions earn/absorb "Material Overhead" in Fusion?

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We've been informed by a consultant that what in EBS was "material overhead" on purchased material, i.e. $ or % applied on total other cost elements, which was earned/absorbed on PO receipts can only be absorbed via LCM in Fusion.  They indicated that the "material overhead" in Fusion is a "plant overhead" and is only earned via WIP.

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22D (

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