Solution : https://service.sap.com/sap/support/notes/101650 (SAP Service marketplace login required)
Key words : 
additional key words va01, sales order item, profit center substitution, source code corrections, plant assigned, vbap-prctr, vbap-werks, program error, applied note 112974, apply note 85471
Related Notes : 
       
| 113203 | Substitution for profit center with real CO objects | 
| 112974 | Subst. Prof.ctr subst.,create KDAUFf.cross-CC sales | 
| 107499 | Profit center substitution without plant | 
| 96142 | Profit center substitution not effective | 
| 85471 | Profit center cannot be changed in sales order |