Solution : https://service.sap.com/sap/support/notes/557078 (SAP Service marketplace login required)
Key words :
attached source code correction, primary cost component split, cost component split, material cost estimate, correction instructions, variable price, small negative, pure fixed, terms ck11n, rounding error
Related Notes :
542430 | Service valuation: rounding problem fixed/variable |
522720 | Activity valuation: rounding error for object currency |