Closing month end problem for CPTD transaction

Hi Experts,

We are doing the month end closing for the process orders. We are using the master receipts.For 2 process orders using the same SFG material and  same master receipts.In master receipts Machine hours is 100. We are performing month end closing activity  for CPTD t.code , working hours as shown 215. User was expected for the working hours not more than 100.Why it was shown as 215 CPTD transaction code.Could you please explain.