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Query in transaction MC9B in flexible planning

Dear PP experts,

I am aware of flexible planning process in SAP. But i have a query in transaction MC9B.

We are creating the product hierarchy and defining the proportion for the key figures for the material level. What is the purpose of determining the proportionate by executing the transaction MC9B and how the "Low level nodes" are determined while executing this transaction?

I have checked in google and SCN before posting this query. Please solve my query



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