No cost estimate number could be assigned

What causes this issue?

If you create accounting data or costing data for a material for the
first time, a so-called cost estimate number for the material is
assigned by the system.
However, no such number could be assigned for this material.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

INCLUDE NA_SYSTVERW1

Error message extract from SAP system. Copyright SAP SE.