Variances by Work Center
If you select the Cost by Work Center option in the Manufacturing Constants program (P3009), the system generates variance journal entries for each cost component for the work center based on the information in the Production Cost table. At the work center level, you can generate only debits or credits to the variance accounts (AAIs 3220, 3240, 3260, 3270, 3280); debits or credits to the WIP account are not affected. They are still generated by branch/plant.