Costing account iissue

HI All,

We have below account define in the system;

779.816.8168000.0110001.000.00000.0000 - Sub Inv Level Acount

779.779.7793400.3751000.000.00000.0000 - Org Item level, expense and costing acount

779.779.7793200.4899000.000.B5141.0000 - Hit account in mat trxn

779.779.7793200.4899000.000.B5141.0000 - Cost set up, mat overhead (cost>Sub emlement> Overhead)

When we have received the PO with this set ups, the FOURTH acount can seen as charged in material trxn distributions.

However, we feel it should take theFIRST account from sub inventory set usp. If not, is there any justfyable note id for this ?

Regards,

Digvijay