Help to calculate Hour per unit

I have this project for almost a month now and I cannot find a solution:
The project is called PA HPU calculation.
*Actual HPU = Actual Hours / Actual Units*
I have a cube: hour Cube will give me the Actual Hours.
Actual Units will be calculated from a table that a replicate from R/3 called zcars.
the fields of the table are: category_type example(M5, M7, Z3, F8) and the builT_day which is the day in the month the cars are built. here our the tables look like:
Built_day                                    |  Category_type|    Vinnumber
01/02/2008                                      M5                      G555
01/02/2008                                      M5                      L567
01/02/2008                                      F8                       T433
01/03/2008                                      M5                      R544
01/03/2008                                      Z3                        h675
.etc..
How to find the Actual Units per months and put it in another cube to calculate the key figures Actual HPU? Do I have to design an ABAP  program? I am very  confused. I need help. Hope some one will help.

You can view the posting in the report
S_ALR_87013617 - Additional Characteristics -> Range: Activity Types
S_ALR_87013611 - Plan/Actual Comparisons -> Cost Centers: Actual/Plan/Variance
To correct the error u need to reverse the postings which u have already done.
Cancel the order on which incorrect postings have happened.
Assign the new activity type with correct unit to the cost center
Create a new order then and do the confirmations.
Regards
Divraj

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