Actual cost in S_ALR_87013611 and the CON2

Hi Experts,

In the month-end closing process, we do not use the CON2.

While process the t-code S_ALR_87013611, there will be lot of actual cost in Over/Underabsorption, say 564,413.

We want to implement the Material Ledger.

If we do not use the CON2, can the actual cost in Over/Underabsorption be seen in the material?

Or any methods?

Thank you

Alice