CK11N increasing cost of BOM item (another SFG) by a constant percentage

Hi
I am facing a problem that while running cost estimate for different SFGs, the system is calculating cost of a bom item (another SFG) by increasing 10.2293 %.
I have check BOM, component scrap percentages, but unable to find the root cause of the problem.
Please help and consider the following example data
                                    Cost in CK11N         Qty           SFG material price     Cost should be     Difference     Diff. %
SFG A in SFG 2 BOM          43,353.34     1.238     31,769.10              39,330.15             4,023.19                   0.102292888
SFG X in SFG 5 BOM          49,958.64     1.11             40,988.78            45,322.48              4,636.16                   0.102292659

Review the following scrap percentages:
1.     Component Scrap on the Material Master MRP4 View
2.      Component Scrap on Bill of Material
3.      Assembly Scrap on Material Master MRP1 View 
Any of those is causing your increase.

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