202 351. SAP FI/CO (Q UESTIONS AND A NSWERS ) Explain `Manual Cost Allocation.' `Manual Cost Allocation' ­ one of the `transaction-based postings' ­ is used to post both primary and secondary actual costs (not the planned costs), and also to transfer external data. You may also use this to correct secondary costs that were incorrectly posted earlier. In the process of manual cost allocation, remember that you can use any type of cost element except 43, as this is meant exclusively for activity allocation. You may use this among cost centers, internal orders, networks, network activities, sales orders, sales order items, WBS elements, etc., identifying these cost objects as senders/receivers. 352. What is `Direct Activity Allocation'? `Direct Activity Allocation' ­ one of the `transaction-based postings'­ is used to record activities performed by a cost center and to allocate simultaneously to `receiving cost centers.' You will use this `direct activity allocation' only when you know the activity volumes of both the sender and the receiver. If not known, then use the indirect activity allocation at the period end.