Product / BOM structure

Manufacturing involves 2 processes - A and B. In process A, multiple SKU are processed (group of SKU are processed as one material). In process B, each SKU is processed individually.

This scenario is like variant configuration in production order (instead of sales order) where one of the process steps (process A) has a variable configuration for material

How to configure this scenario? Should we model this as co-product?

Process A -> Process B

SKU to be made: P,Q,R,S

Month 1:

Order 1 and 2: Process A (Material W) -> Process B (SKU P and Q)

Order 3 and 4: Process A (Material X) -> Process B (SKU R and S)

where material W represents SKU P and Q processed processed as one material, material X represents SKU R and S processed as one material

Month 2:

Order 5 and 6: Process A (Material Y) -> Process B (SKU P and R)

Order 7 and 8: Process B (Material Z) -> Process B (SKU Q and S)

where material Y represents SKU P and R processed as one material, material Z represents SKU Q and S processed as one material