Product costing- Debits and credits on the Production cost centers

Hi All,

I want to know how this process works:

Example:

I have posted an FI entry which is also recorded in the Production cost center:

Factory Manager Salary: 10 $ posted into production cost center

Now:

My Actual credits from Production cost centers are ( based on activity price kp26 and qnty confirmed in the orders):

Labour:     3 $

Machine:   3$

Setup:       3$

Total     =9 $

So there is an under absorption of 1$ ( 10$- 9$). Now how this 1 $ get absorbed into the order upon revaluation? How system divides that 1 $ into three activities ? Please explain.

Appreciate kind responses