SAP PM Cost center in work center in Plant maitenance

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SAP PM
How to create cost center at work center in Plant maintenance. I am not looking profit center. When I create IR01. In Costing tab its asking controlling area & cost center. I create controlling area but its difficult to create Cost center. Anybody tell me in detail form controlling area to all the way to costing. Please describe in detail. Thanks for the person who will spare some time to answer my question. Jamal...Chicago

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We used CRC1 to create resources that are used in the plant. Each resource has a cost center assigned.

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