Engineer-to-order costing (option 3, note 520000) - valuation of G/R from PP-order to val proj stock

Hello.

One of the things clarified in note 520000 (FAQ_Valuated special stock) is how how goods receipts to valuated project stock from production orders are valuated.

The note explains that for materials with price control S (standard price) the system follows a predefined strategy sequence. If the first strategy is not applicable the system tries with the next and so on. Below the five first.

My question is how/when option 3 with "engineer-to-order-costing of the WBS element comes into play"?

In the scenario I have executed - with the material to produce allocated to an internal activity with parameters for project stock - the goods receipt is valuated using option 4 based on the plan values of the production order. This seems OK but it would be good to understand also option 3.

Regards / Anders