Setup labor B2 cost calculation by R31802A

Hi

Quick question on how does the program R31802A calculates the B2 amount for the completed work orders and populates the completed amount (CPAT) in F3102. Our understanding is that setup labor is a fixed component and not affected by WO qty. So when we run accounting , expectation is to keep the same fixed cost value in both amount fields , same in planned and completed amount in F3102. However report calculates the completed amount by multiplying WO qty and shows WO variance.

Our requirement is to include the setup hours as part of fixed cost component value of product costing and understand that this fixed cost component value will be same irrespective WO qty.