With Standared Cost  MAP also updates how

Dear friend
When ever we run Standared cost Estimates it up dates Standared cost in  Material master along with that its also up dates the MAP .
That is for raw material it  up dates Standared price and for Semi /Fg its up dates MAP.
my Question is
Is both Standared cost and MAP must be same or can be differ .
If same its fine but it differ the how?
Jain

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