CKMLKEPH Lower level data entry

[salam23456775]

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Dear Experts,

We use Function Module - MLCCS_KEPH_MLCD_READ to read cost component split for our custom report. CKMLKEPH records ML category and process category. The issue is when we run the report we do not see any amount in Other receipts and consumption which is VP in CKMLKEPH. The reason is we have entry with KKZST = X means lower level amount. I need to find where did it come ? Where to start ? 

Let me add this problematic material has a price change document - MR22. However another material also price changed but it does not have lower level entry in CKMLKEPH. 
Does anybody have an idea ? 

Please check the ss attached. 110895236 - cost estimate number of problematic material, 110895238 - cost estimate number of correct material. 

Any response will be highly appreciated. 

Regards,

Kanan