I'm stumped about how SAP (2007A-SP01-PL08) is computing a production variance. Here's the situation:
All items are Moving Average.
The BOM contains 2 components, both of which are inventoried (ie, there is no labor or overhead):
Finished Good: planned qty = 32,015, completed qty = 32,015 (no rejected qty)
Part1: planned qty = 59,948, issued = 59,948, cost = .610048, backflushed
Part2: planned qty = 238, issued = 238, cost = 4.261086, backflushed
The Production Order was entered on 1/29, released on the same day, and the Receipt from Production was also completed on the same day. The PdO was closed on 3/16, which generated the variance GL posting.
The Production Order summary shows the following:
Actual Component Cost = 36,327.14
Actual Additional Cost = 0
Actual Product Cost = 39,061.37
Total Variance = 2,734.23
Variance per Product = .09
Variance % = 7
The finished good was placed into inventory at a cost of 1.22 (equivalent to the ActProdCost).
The ActCompCost includes ONLY Part1. Part2 is not included in the cost, nor does any inventory change appear in OINM. This is a problem in itself, which I've reported to SAP.
However, my question relates to the ActProdCost: I cannot see where the value is coming from.
Nothing in OINM, OWOR/WOR1, the Item Master, or the BOM looks unusual.
I've read most of the threads dealing with variances, and I've read the Wiki "How are Actual Component and Actual Product Costs computed during a production process". Nothing seems to explain this result. There were no over-or-under issues or receipts, or other quantity differences.
Any help or pointers will be appreciated.