Which two CO master records are needed to be linked to cost internal labor charges?

To accurately link cost internal labor charges, it is essential to associate the correct master records that track costs within the Controlling (CO) module. The relevant records are the cost sender, which establishes where the costs originate, and the activity type, which indicates the nature of the work performed.

The cost sender is important as it identifies the specific cost object, like a work center or a cost center, from which the costs are being assessed. The activity type provides a classification of the activities that generate costs, such as labor or machine hours. Together, these records facilitate the allocation of internal labor charges by detailing where the costs come from and what type of activities are generating those costs. This linkage ensures accurate capturing and reporting of costs associated with internal labor, enabling effective financial analysis and control.

While other options may contain elements utilized in cost accounting, they do not specifically address the combination necessary to track internal labor charges effectively.