1. If the FERT doesn't have a consumption a/c displaying the costing results by cost element or rolling the same into primary cost component split cannot be accomplished. This is the direct answer to your query. Providing below SAP Documentation links to some background
2. One of the uses of Product Cost Planning is to
- Establish how the costs are broken down for each product, and to calculate the value added for each step of the production process (cost rollup) (http://help.sap.com/erp2005_ehp_07/helpdata/en/4f/865653711d6655e10000000a423f68/content.htm?frameset=/en/40/765653d0407e0de10000000a4450e5/frameset.htm¤t_toc=/en/62/97d7531a4d414de10000000a174cb4/plain.htm&node_id=4&show_children=false)
3. There are a number of reports in the cost estimate itself and in the Product Cost Controlling Information System that you can use to display and analyze the costing results together with the relevant quantity structure:
In addition to these PP-oriented displays of the costing results, there is a cost component split for each material that breaks the costs down into cost components :