Hi Supriya,
Whethere the system is calculating Overhead on the basis of Input Raw Materials or on the basis of Output Materials, completely depends on the Cost Element what you assign in the "Base Row".
If it is to be on Qty Consumption of Raw Materials, then, you need to assign the RM Consumption GL Account in the Base Row. If it is to be on the Output Quantity produced, you need to assign the GL which you created for External Settlement (22 category).
*Note: SAP only accounts for input materials and activities with units of quantity for quantity-based overhead that are updated in CO. Assigning the Output Qty GL will help you only for Actual Overhead calculation.*
Pls revert back for further explanation...
Srikanth Munnaluri
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