Materials Catalogue
The master list of raw materials. A Material (e.g. “MDF Board”) is the parent catalogue item; each purchasable Type/Size/Colour combination is a Variant with its own price, added on the material’s detail page — not every combination is assumed to exist.
A Material and each of its Variants carry their own status, and neither cascades into the other. Both must be active for a Variant to be used in a new Procurement line or Inventory In receipt. Inventory Out is unaffected — existing stock stays issuable even after a Material or Variant is deactivated.