How to delete material master in APO?

How to delete Material master in APO? (I have material and location)?
How do we delete the transaction data and dependent master data?

This is not a plain thing to delete a product master/location product in a production system.

You have to carry out the following steps:

1. Pre-steps:

a) Remove product from integration model

b) Delete all orders for this product-location which still exist in the APO system by running the reports /SAPAPO/RLCDELETE or /SAPAPO/DELETE_PP_ORDER (this report is not recommanded to be used in product system!!) or transactions /SAPAPO/RRP4 or /SAPAPO/RRP4.

c) Use transaction /sapapo/ccr to delete all objects in APO that are integrated with R/3. The /sapapo/ccr will show the orders as 'Not in an active integration model' and offers to delete the orders in APO

d) Delete the product from ATP tables by running the report /SAPAPO/SDORDER_DEL with the selection according to the product being deleted.

e) Delete all related product substitution and location product substitution using the transaction /SAPAPO/RBA04;

f) Delete the product from all PPMs through the transaction /SAPAPO/SCC05;

g) Remove the product from external procurement using the transaction /SAPAPO/PWBSRC2;

h) Remove the product from transportation lanes through the transaction /SAPAPO/SCC_TL1 or /SAPAPO/SCE; Note: If the lane was created with option 'All products', you should not care about this condition.

i) Remove the product from quota arrangement through the transaction /SAPAP/SCC_TQ1;

j) Remove references from the product master or the location product master using the transaction /SAPAPO/MAT1, tab 'Classification';

k) Remove the planning package from the location product master using the transaction /SAPAPO/MAT1, tab 'PP/DS';

l) Remove the product from RTO;

m) Remove the product from product split.

2. Mark deletion flag

a) In transaction /SAPAPO/MAT1, select the product (and location in case of location product);

b) In the menu bar, choose 'Product' and go to 'Mark for deletion' (Shift+F6);

c) In the popup 'Set deletion Flag' set a flag in the appropriate field: Leave the field 'Product' empty unless you want to delete the product master, i.e. in case a location product must be deleted, the flag has to be set on location only;

d) The deletion can be executed directly or be scheduled for another time.

Source: http://www.sap-img.com/apo/deleting-material-master-in-apo.htm