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Activity rates are overstated

Hi, I executed assessments (KSUB), calculated activity rates(KSPI), performed costing (CK40N).I used actual expenses and actual utilizations for the period (not planned)

Problem I have that my rates seem to be too high, especially in the overhead segment.

My company has a report that considers all Finished Goods Produced in a given period. On this report, times in Routings of these FG are than multiplied with Activity Rates. As such, sum of all Overhead portions of Std Cost for all these articles produced, should reconcile against Overhead Expenses on P&L.

In my case I end up with too many expenses allocated to products.

I spend considerable time reviewing expenses on cost ctr/cost element level.I am quite sure that all expenses on P&L are contained on Production Cost Ctrs.Assessments are correct too.So the problem is within transfer of expenses from Production Cost Ctrs to the products themselves via Activity rates.In other words, Activity rates are somehow inflated.

Since an issue is not within expenses (numerator), likely cause is within activity of the period (denominator).Any ideas what could have caused this strange outcome?I am running out of ideas.....

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