Responsible or Applicant Cost Center in ME21N?

Hi experts!
When you create a PO in ME21N with P account assignment, which is the cost center adopted in the PO, the responsible or the applicant Cost Center informed in the WBS?
Thanks!

In my scenario I have a double account assignement: Real to the WBS element and statisitical to the Cost Center.
Hope this clarifies!
Thanks

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