What is the recommended number of cost elements to be used?

Summary:

There is a requirement to include multiple cost elements to record various types of freight and overhead costs. And also use of two cost books for costing- 1.Primary cost book - Average cost method 2. Secondary Cost Book - Standard Cost Book - Ledgerless

In this scenario,

1. What is the recommended number of cost elements to be used?

2. What is the impact to performance, if number of cost elements used are more than recommendation for a 2 cost book scenario?

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