Divide the value from month granularity in one table to daily granularity in another table

Excellove15 

Not sure I understood entire logic of the model. Here is variant.

Relationships are:

In Accrual table we add calculated column

MonthID = YEAR( Accruals[Date] )*100 + MONTH( Accruals[Date] )

to separate, for example, January 2023 and January 2024.

Since Accruals is filtered both by Points and Calendar we calculate number of days based on that table

no of days in Accruals = COUNTROWS( 'Accruals' )

Month Lookup we use as bridge table between Accruals and Target, for both 1:many. Thus we use CROSSFILTER in measures.

For Total Units

3-Target units Total = SUMX (
    VALUES ( 'Accruals'[MonthID]  ),
    CALCULATE (
        SUM ( 'Target'[Value] ),
        'Target'[TargetType] = 0,
        CROSSFILTER ( 'Month Lookup'[Month ], 'Accruals'[Month], BOTH )
    )
)
//////
3-Target units = DIVIDE (
    [3-Target units Total],
    [no of days in Accruals]
)

Visuals for testing are on Page 4

Didn't do Target Cost, too late today. Guess it shall be similar.

File is here TechComm - OneDrive (live.com) . Good luck!