Impact of *OP10 cost

Hi Team,

We are on WS 7.3 cum 10 version. We wanted to understand if suppose we do not set up *OP10 cost in P4105 and directly added D1 cost in P30026 screen and do the cost roll up then what will be the impact on manufacturing WO and accounting due to missing unit cost set up? We did the cost roll up without *OP10 cost by adding manual cost of D1 and system accepted that cost and freezes. But not sure what could be the impact on further WO processing and accounting perspective. Is unit cost set up for *OP 10