Hi Raj
Assembly 1 and 2 are the MTO materials. Materials A and B are not customer dependant, they are the input components.
Ideally in this scenario, system would pick the lowest price of Material A and B. This is the standard design of the system. I believe you would have marked A and B as collective requirement material.
I never tried this, but may be you can try by marking them as individual requirement material. Then, when you raise the PO, have it account assigned to sales order. Then try ck51n and check which value it picks up
Ek01 and 02 are meant to store the costs calculated for Assembly 1 and 2 in this example
Br. Ajay M