Hi Ce
Ok...Now to clarify your question..
1. Single level diff arises from first level of inputs (RM/SFG etc) then it flow to Multi level as and when it consumed
2. In multi level PRD of both the level are accumulated and when revaluation is run the diff is apportioned proportionately between consumption to FG and closing Inventory
Now a) If single level diff is not allocated fully to multi lev the non distributed amount is thrown out
b) Similarly if PRD is not absorbed properly to cons and inventory at the time of revaluation at multi lev it shows as "not allocated"
Prerequisite: Prod/process orders should be closed as per SOP steps otherwise during CKMLCP errors will be thrown in many reason and difficult to identify because of its various matrix program