Transfer pricing in new GL

Hi Gurus,

There is a requirement to implement transfer pricing with the following scenario.

1. One company code and one plant.

2. Company code currency, group currency and co currency are same-USD.

3. From one profit center to another profit center -in most cases it is for consumption.

New GL route is used for transfer pricing.  PCA is not activated.The issue is mark up is not calculated.

Do we need to activate material ledger?  Is there any method to implement transfer pricing with out activating material ledger?

Let me know if you need more information.

Thanks in advance for your valuable inputs.

Regards,

Jayaprakash N