Hi
Till now by seeing reply of the other consultants specially of Cristian Sir you may be convinced with your initial query.
Now coming to the your 'Ghost material', I suggest to check OKTZ settings again and see that if the GL hit by this material is asigned in any of the cost components.
If not the check if you have a cost component defined without giving a range of cost elements. You can check this on the screen where we assign the cost elements to the cost components. If that is the case then any cost elements which is not assigned to any of the cost components will automatically go to this blank cost component.
Now coming to its value of .01, please check your valuation variant and check according to the strategies defined for material valuation one by one. You will definitely find this some where. Or else paste the screen of accounting 1,2 and costing 1 and 2 tabs of material master along with the valuation variant first screen i.e. strategy for material valuation.
Regards
Rajneesh Saxena