Hi
To make it more simple,
Assume you incurred 10000 inr in a month towards labor.
You had 80 inr per hr as planned labor rate in kp26 and you confirmed 100 labor hrs
Fb60 will post 10000 debit to CC.
Co11n will post 8000 credit to CC I.e. 100 * 80
At month end you calculate actual price which is 10000/100 hrs = 100 per hr. Now you revaluate prod orders with actual price. System posts the delta now I.e. (100-80) (x) 100 hrs = 2000. Balance in CC now is zero
So it should be clear to you now I hope
Happy Sankaranthi to you
Ajay M