Generally, Sales Order Stocks are valuated separately not as per the Standard Price or MAP of the Material Master. So, it will take value of the components issued and Operation Cost (from Activity types)
If you use non-valuated sales order stock (account assignment E) there will ne no value posting at all during GR, thus also no accounting document. The full actual costs (that Pankaj listed) will be posted during settlement of the production order.
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