Do not use cost element XXXX for manual cost allocation

Hi,

I am trying to post manual cost allocation by using KB15N by using Cost element category 43.

The following error msg is coming

Message no. KI344

Diagnosis

You made an account assignment with cost element 92022. In controlling area Internal activity allocation this cost element has type Internal activity allocation.

System Response

Cost elements of this type cannot be posted in transaction Manual cost allocation.

Procedure

Use a different cost element or check the cost element type.

I need to Use cost element category 42 or i need to do Soomethinf else?

Please help me

Thanks

Rafi