COC at the time of run CKMLCP transaction

Hi, Experts
When we run CKMCLP for period "7" with the parameter select "Revaluation Material, Revaluation Consumption and Set CO A/c.Assignment", the system ask COC transaction event key for finished material which valuation class is 7920, my question is the COC transaction event key use for consumption account for ROG and SFG, So why system ask COC for FG material,
Account determination for entry 9000 COC 0001 ___ 7920 not possible
Message no. M8147
The system did not find an account for this transaction. This means that the account determination for key 9000 COC 0001 ___ 7921 is not maintained in MM Customizing (Valuation). The key is made up of:
Chart of account
Transaction key (= Posting transaction)
Valuation grouping code
Account grouping code
Valuation class
System Response
The system cannot update a G/L account for this transaction. You cannot post the transaction.
Procedure
Contact your system administrator.
If you have the authorization, check the Account determination in Customizing for Valuation.
Proceed
Note
The relevant posting transaction can be found in Table T030A.
Kindly help to solve the issue
Thanks & Regards,

Go to OBYC/COC/Chart of accounts/Valuation class and enter GL accounts
Revaluation of other consumption (COC)
This transaction/event key is required for the revaluation of consumption in Actual Costing/Material Ledger.
Revaluation of consumption valuates single-level consumption using the actual prices determined in the Actual Costing/Material Ledger
application. This revaluation can either take place in the account where the original postings were made, or in a header account.
The header account is determined using the transaction/event key COC.

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