Hi Nikki
You need not to define any equivalent number if you do not want to factorized your cost to more than one activity for same cost center, Generally one to one relation this is not required..see the example
CCtr..XXX1 Activity YYY1
KP26 Activity XXX1 qty 4800 hrs dis..1
KP06 Act YYY1 CE 9999 Fix Value 4800 V.Value 9600 dis 1
So act rate... F/rate= 4800/4800 V/rate 9600/4800 total 14600/4800
So no need of equivalent number
But if you have more than one activity you can distribute fixed cost based on equivalent ratio...but rarely used