How to handle same product with different part numbers and pricing in SAP.

I am a new user and want to learn if the following scenario can be handled by SAP.
Our business buys a product from a supplier which has 2 different part numbers and prices. It is the same product. One is the primary product whilst the other is available only as an upgrade option with a different part number to a mainline product at a cheaper price .
Our issue is that we sometimes buy the upgrade option with a mainline product to get the better price even though these go into stock. Basically we need to have the items linked with both part numbers in SAP at different prices but inventory both in and out only going against the primary part number. Any ideas?

Thanks Jitin
I did give them different part numbers and then attached a Bom containing the primary part number against the upgrade option however I really need to have the secondary item as a sales and purchase item but non inventory so the stock comes from the primary part. Ideally if we receipt the goods in as the secondary number the inventory goes to the primary part. If the second number is an inventory item then I have the issue of the same part with different part numbers sitting in stock at different prices and having to rely on employees understanding the difference.
Sorry to be so confusing. I will do some more testing over the weekend and see if I can find a suitable solution.
Thanks
Martin

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