Cost Management - EBS (MOSC)

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Which cost will consider for Purchase price variance account

i have 2 diff cases in my instance. we are in 12.1.3

  1. PPV= PO Price - Material cost(Not Unit cost)
  2. PPV= PO Price - Unit Cost

how the oracle will consider PPV , i thought it will be PO Price - Unit Cost but what are possibilities it is calculating material cost.

Is it because of roll of cost?

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