Cost roll up for financial reporting

Hi Experts,

I have requirement to have financial and management reporting with cost roll up.

As per my understanding, cost roll up happen based on cost center and profit center relationship.

But in my scenario, i have org unit defined as parent only but not maintained as cost center or profit center. (shown below)
In such case, will cost roll up function works??
Is org unit still available for reporting (without cost center and profit center)?

Thanks in advance

Govind Sharma