Parallel hierarchies in a parent-child structure

This post is about a problem I faced some years ago. The source system was SAP with user defined hierarchies, in this case within the cost center and cost type tables. Parallel hierarchies are well supported in SQL Server BI but in this case, users in SAP could define multiple hierarchies on their own and they wanted these hierarchies to be also available in the OLAP cube. For example, costs associated with the cost center 1000 should be analyzed as shown below: