Dear Arabinda
You can cot and do not transfer cost from Primary cost element to secondary cost element (43) as asked by you.
But at the time of activity cost planning in KP06 you can assign primary cost elements to this kind of secondary cost elements to do activity dependent planning. And in this way the cost from primary cost elements are loaded to Product cost, via these secondary cost elements using activities .
If still there is some doubt kindly revert or Close the issue.
Regards
RS
