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Roll Up Cost of Output having Input Item with Supply Type as "Phantom"

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Hello Experts

We have a Work Definition (WD) of Output Item with input Item with supply Type as Phantom. Please see snippets below.

When I roll up without selecting single level roll up, I get cost of Output Item is very different that when we select Cost Roll up by single level.

Single level roll up cost is accurate.

This situation is difficult tp manage when we have to work on new year cost update.

Is there a better way to have cost roll up involving phantom structure?

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