BestPracticeRecommendation-Cost Mgmt-Close Statutory CB before Primary CB-Period End Dates Different

Summary:

Need to know best practice recommendation for closing statutory cost book before primary cost book when period end date for statutory cost book is different than primary cost book.

Scenario: We have 2 Cost Books for a Cost Organization. Primary and Statutory. For Mar-2026, For Primary Cost Book, Period is set from 1-Mar to 4-Apr whereas Statutory Cost Book, period is set from 1-Mar to 31-Mar
Additional Info: Raised an SR with Oracle and was advised to check here for best practice recommendation.
Question: What is the best practice recommendation for closing the statutory and primary cost books? Is it recommended to close the statutory book before the primary? Or should we wait till Primary book is closed first and only then close statutory? Appreciate prompt inputs!