KEPM valuation differences

Hi experts,

i have problems with COGS valuation in KEPM, when i value, COGS are a little different (hundredths) in comparison with cost estimate and simulation of valuation (KE21S), simultaneously cost estimate and KE21S are same. In KE4U i have 03 and 04 assign to strategies. Way valuation in KEPM is different?

Thanks a lot

Gustavo