3589124 - Unexpected Activity Value due to Small Quantities and Lot Size in Material Cost Estimate - SAP S/4HANA Cloud Public Edition

For instance, in the Manage Cost Rates - Plan, below cost rate was created. 

Cost Rate=10000
Per=1
Activity Unit=HR

In the Material Cost Estimate, supposing the quantity is 0.004HR for 100 lot size, the activity value is 40. 

When modifying the lot size to 10 or 1, the activity’s unit of measure is converted to MIN or S, and the activity value is 10 (1/4 of the activity value with unit HR). 
This is not as expected. 

SAP S/4HANA Cloud Public Edition

When setting lot size as 10, the quantity is 0.024MIN, the Unit of Measure is 'Minute' but not 'Hour'. Since 1/600*0.024MIN=0.00004H, the hour will be rounded to 3 decimal places which the minimum number is 0.001 but not 0.004 for 100 lot size, and the value is 10000*0.001=10

When setting lot size as 1, the quantity is 0.144S, the Unit of Measure is 'Second' but not 'Hour'. Since 1/3600*0.144S=0.00004H, the hour will be rounded to 3 decimal places which the minimum number is 0.001 but not 0.004 for 100 lot size, and the value is 10000*0.001=10

Increase the costing lot size to minimize this effect. 

KBA , CO-PC-PCP-2CL , Product Cost Planning (Public Cloud) , Problem