Task list &1: lock and deletion flag set for resulting work center &2

What causes this issue?

The system tried to create an order for main work center &V3& from task
list &V1&.The conversion table contains the resulting work center &V2&.
The work center is locked and the deletion flag is set.

System Response

The work center of the task list operation cannot be converted. The
order creation process was canceled .

How to fix this error?

Check the work center with transaction <LS>ir03</> and conversion rules
with transaction <LS>mebor</>.

Error message extract from SAP system. Copyright SAP SE.