Can we use costing variant without product costing in MTO scenario

Hi Experts,

Can we use costing variant actual with out product costing for the roll up of prices to next level in MTO scenario? Is there any other alternative for the roll up of prices from lower level to higher level apart from using costing variant in MTO-assembly with production orders?

Immediate reply would be highly appreciated.

Cheers.

Hemanthkumar.Ch