Need inputs regarding Costelement

Hello CO experts,
Am a SAP Project systems person and regarding one of our requirement mentioned below i request your suggestions/inputs.
We are using transcation CJR2 to plan primary cost against WBS elements for each period/month of the year.
Now in CJR2 we cannot do this planning only on WBS elements, it asks for another CO object like cost element,
cost center or activty type.
Now When I raised this question in the SAP PS forum, the experts there suggested that I could add a dummy cost element with
the WBS element so that i can do my planning also satisfying the transcation code, which asks for a CO object along with WBS.
Now my question here in this forum is ...can i create a dummy cost-element , will it have any cost implication?. If this is possible , can you please experts guide me how i go about this. under which cost elemnt catgry i need to create this primary cost element. Please let me know your inputs.
Thanks in advance
Regards
Sandeep

Thanks sir NovJoe for the reply.
Just received the solution from another forum where I posted the same problem.
They said that the flash program for the firmware will detect the drive on its own and would not flash other devices except the optical drive itself. So its pretty safe, and I can confirm this since I just flashed my ODD a little over a while ago and everything went fine. No errors.
Though I'm speaking for the brand of ODD I own and may be different for other brands so take precautions as well. It may be different for the others.

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Thanks sir NovJoe for the reply.
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Need inputs regarding Costelement

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