Hi
At KP06, say in your example out of 300000 BDT, 200000 is fixed then you have to give this amount in fixed col and balance 100000 you have to give in your variable col.. In KP26 you have to give total hours to be planned and then calculate price by KSPI. As a result you will see that your hourly (price unit 1) price will come 30 and in the fixed is 20 and variable is 10. This process applies if you calculate price by the system.
If you are giving manual prices then you have to calculate fixed and variable portion out of system and give data here in fixed and variable column accordingly and also the price unit as your are giving this price for one hour or hundred hours.
Regards
Rajneesh Saxena