Physical Sampling difference between inspection type 15 and sampling drawing procedure

Hi QM Guru,

I have 2 questions regarding physical sampling.

1.Samping difference between Inspection type15 and QPV2

With inspection type 15, is it only for manual inspection lot? when doing UD, we can specify sampling quantity.

With QPV2 along with inspection type like 01/04 and inspection plan, sampling quantity can be calculated in inspection lot.

Pls help me clarify the difference.

2. Physical sampling cost,

Does it always go to the cost center in plant level setting?

Many thanks for your help,

Sally