In order to avoid confusion, I thin

In order to avoid confusion, I think we should do accordingly;
If the expenses is ABT, invoice should be issued to ABT and use cost center 1C18300001 for ABT's business

In my opinion the case of business for both of purchase raw materials or sell goods in SCM function should be classified in administrative expense
In sales function we have cost center 1C18400001(Marketing & sale) that it is selling expenses and the expenses is directly related to procurement of raw material we have cost center 1A13100001(RMD-is under the supply chain department),which this cost center will be allocated to production expenses.

Therefore, the cost of SCM (cost center 1C18300001) should be recorded as expenses in administrative expenses.

Please advise if there is another comment krab.