Step1: Create a Form in Ke34 which is for Report Layout
Step 2: In KE31 create report and use the form created
Select Characteristics required
In Output type Select the Use Summarization level
Once the Report is created go to KEDV Create a Summarization level: You can create Summarization level and select the characteristics required.
Or the other option is
Where we can select the report we created so that when report is executed Summarization level created is used.
Once created activate by building Summarization data in KEDU.