Cost and Activity input planning KP06 Cost element Category

Dear All

01.Using T.code KP06 Cost Element/ Cost Element Group Field appear. Please clear which Cost element will use there (Cost element Category 01 or Cost element category 41 or Cost element category 43 or any other)

02.If we use Cost element Category 01 what will be the impact?

03.Under KP26 I Planned  against each Activity Quantity in Hour (i.g 2 hours ) and i am going to plan prices against each Activity in KP06 ( Rs.100) and in KSPI ( 100 / 2 = Rs.50 ) then these price will be use by Production Planning for production.

04.Please explain the Process in detail how it should works, i am much confused about it.

Thanks in advance.

Regard

Khalid Mahmood