Hi Marco,
yes, these both are independent from each other. You will have no issue when these are different.
It is very typical that you want to report different kind of information for activities as for materials.
A typical setup might be
Activity Material
Asset depreciation Raw Material Cost
Room cost Energy
Labour Production Cost
labour overhead Production Overhead
Electricity Packaging
When you use the activity for the production of a material (confirmation CO15) the assignment goes normally to a single cost component in the material, above for example into production cost. This is controlled by the cost element. Only when the primary cost component split is activated and a transfer structure betweeen both is maintained you could achieve
Asset depeciation, Room Cost, Labour overhead -> Production overhead
Labour -> Production Cost
Electricity -> Energy
Best regards, Udo