Costing Variant - Valuation Variant - Pick Material Price based on PO

Hi

We are currently on 4.7. My client requirement is to pick most recent PO price for material valuation in Costing Variant. Costing variant allows to PO price based on lowest Purchase info record. Material valuation - Prority - Price from Purchasing Info record and sub strategy is Gross/net Purchase order price. constraint of this valuation variant is costing variant picks up PO price based on lowest purchase info records maintained for multiple vendors for same material. It may happen that most recent PO is maintained for a vendor whose Purchase info price could be higher than other vendors.

Looking into sap documentation, SAP provides Exits for aluation Price with Valuation Strategy U: COPCP005.

Does anyone implemented this enhancement? How does it work?

Would appreciate any inputs on this issue.

Thanks

Sunil