The 'Not included' or 'Not allocated' variances are variances
rolled from 'cumulative inventory' line to category consumption,
which are not rolled further to the single-level or multi-level
consumption alternatives. In transaction CKM3 these differences
appear in an own line below category 'consumption' line.
The term single-level price determination always refers to an
individual material and its own procurement process. Single-level
price determination takes into account the differences that arise
directly when a material is procured and does not include the
variances of materials from lower levels of production
