Flow of Costs into CO-PA and EC-PCA

Hello Experts,

I am quite new into the Sap CO region. I would like to ask you something about data flows into CO.

I have found the following in my company:

1. Standard Costs go to EC-PCA in the time of Goods Issue but to CO-PA in the time of an invoice creation.

Is this an unchangable standard of Sap or was it set only in our company? If set, where can I see it in IMG?

(The problem is that we have a big differences between CO-PA and EC-PCA because of this different times of postings)

2. The material and labour variances are settleted into CO-PA in the time of Production Order Settlement(material valuation is on standard prices). The problem is following: We product 100 pieces in October, but sold only 1 piece. I see in CO-PA std. cost for this 1 piece but variances for all 100 pieces in this month. The next 99 pieces which will be sold in the next months will have no corresponding variances. Do I understand it correctly? Is it again a standard or something special for our company? Any idea how to solve this?

Thank you very much for you answers!

Regards,

Radek