BATCH-DEMO-001

Direct Materials

₦154,000.00

Direct Labour

₦85,000.00

Total Production Cost

₦239,000.00

Unit Production Cost

₦39,833.33

Direct Materials combines the FIFO-derived cost of every Inventory Out line issued to this batch (material drawn from stock with a destination of "batch") and any Goods Received amount charged straight to this batch. Direct Labour is only recognised — counted into the batch's cost — once the batch reaches Completed; recorded labour on a Planning or In Progress batch is shown above for visibility only and is not yet part of Total Production Cost. Once Completed, neither cost input can be changed — both are frozen, and Total Production Cost (and Unit Production Cost, when a completed quantity has been recorded) will not silently change afterward.

Completed — no further status change.