Hi Narender,
Yes you can transfer the cost from one WBS to another. It is a standard functionality in SAP.
You can use KB15N, KB21N or KB11N for transferring cost from One WBS to another given you know which cost element is to be used. This will require assistance from your CO consultant.
On the Question of Settling Cost from Lower Level WBS to Superior Level WBS which seems to be the case in your scenario referring to your attached screen shots.. You need to follow the Steps mentioned in the SAP Note 211324.
Let me know how it goes..
Regards
Sammar