How PPV gets cost distributed in case of Multiple cost elements?

Summary:

Cost element 1 - Material: 161.33 Cost element 2- Discount: -3.22659

Total standard cost - 158.10341

PO Purchase details

Quantity- 50

Rate- 165.1

Distribution

	Dr	Cr
Inventory valuation	8,066.48
Purchase price variance	188.52
Purchase price variance	161.33
Receiving inspection	161.33
Receiving inspection		8,066.48
Receiving inspection		188.52
Receiving inspection		161.33
Inventory valuation		161.33

How PPV gets Distributed in 188.52 and 161.33??

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