SAP Message 88491 - Article can not be deleted in REA for base unit of measure &

Diagnosis
The derivation type for units of the article requires conversion via
the base unit, in other words, the base unit must be defined in
REA article management.

Procedure
Change the derivation type to '1' (all units of measure areindependent)
or delete all other units of measure for the article in REA article
management.