Solution : https://service.sap.com/sap/support/notes/1667866 (SAP Service marketplace login required)
Key words : 
sap consulting forcosts/handling/delivery/quotation, service delivers customer-specific formulas, primary cost component split, template allocation dynamically determines, chargeable consulting service, actual material overhead costs, cost component split, month-end closing, product cost collector, overhead cost element
Related Notes : 
       
| 1673560 | Parallel allocation of activity types | 
| 429347 | Cost rollup | 
| 401612 | Information: Overhead calculation in costing | 
| 370204 | Information: Overhead costs in costing | 
| 352610 | Quantities: Update in the CO totals record |