David,
Actual costs are updated when the order is confirmed, material movements are posted or other actual postings are made.
Target costs are calculated by the variance calculation and standardizes the planned costs to the actual order quantity.
Orders with actual costs or target costs can be viewed in KKBC_ORD,S_ALR_87013127 and KKBC_HOE and in other transactions. However, there are numerous causes of actual cost and target costs. There is no transaction or table which lists these "causes".
If you want you see orders by Work Center then you can design a ABAP Report by using tables AFRU, CRCO, CRHD,KEKO etc
refer below link
http://scn.sap.com/thread/3387431
i hope it helps
Best regards
Hrusikesh