Thanks Caetano and Ramgini for nice explanation, but sorry to confuse both of you.
Actually in my question I wrote MTO(make to order) but my real question was materials which are planned part of make-to-stock process. Even I didn't realize after posting that I used wrote word.
In our case sales order created for make to stock material at warehouse plant where in MRP3 view 40 strategy group has been selected. In MRP4 ind/coll selected as 2. While this requirement goes to manufacturing plant through ATP/MRP and system create planned/process order. In manufacturing plant MRP3 also we have maintained 40 group while in MRP4 ind/coll as 2.
Now my question is how to link manufacturing plant process order with warehouse sales order in make to stock scenario? Reply appreciated.