Cost of Sales posting in MTO Non Valuated Sales Order with Results Analysis

In Non valuated MTO Scenario, is it imaginable to seizure Cost of Sales via Results Analysis(RA Category COSR). The Debit should beryllium a Cost of Sales relationship but what should beryllium the Balance expanse Account successful Results analysis. As determination is nary valuated Inventory, it should not beryllium related to Inventory Account. To seizure WIP for incomplete Orders, we tin support Inventory WIP relationship & offset P&L Account ( nether RA Category ) WIPR  but erstwhile Billing is completed, the earlier WIP papers should beryllium reversed and Cost of income posted successful Financial Accounting. Or is it that we tin lone settee the Profit Margin to COPA and nary FI posting should hap ?

Regards,

Tanuj