Hello JT T
You absolutely nailed it. I did verify this in SAP2 model Yes, these are exact steps in their order.
As you can see, LPA requires understanding of Attribute Transformation, Helper Keyfigure, how Planning Levels are defined PER and PER1, Input keyfigure selection for calculation and so on. The reason it is a bit tricky to get it.
Thank you
Satish Waghmare