Hi
I very much doubt you can do this without ABAP. I saw in one of your previous threads on this same topic that ABAP is not allowed with this client. This expectation is unreasonable in my mind - no company can expect a software provider to cover every possible business scenario in their products. The use of well planned and executed code using SAP provided toolsets should be seen as a means of maximising the investment in the software.
For this scenario, the simplest ABAP solution would be to have the creation of a new WBS be the trigger for a program which performs multiple MR21 postings, for your materials and the new WBS, basing the price on some internal logic. Then the price will be available when the first PR is raised, with no accounting postings. As a safeguard, add a check that Q stock must zero, and/or WBS creation date = today.
As a standalone program, it would be more controllable than a exit being called every PR. And you are still basing your solution on SAP standard, namely the copying of MAP to Val Price in PR.
Regards