Tephra — FIFO Cost Layer Analysis

Select item

Open layers

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with remaining qty

Total remaining qty

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units in stock

Total inventory value

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adjusted cost basis

Wtd avg cost/unit

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all open layers

Oldest open layer

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next FIFO layer

Sales order simulation — FIFO margin impactEnter order qty to see which layers will be consumed and where margin risk lies

Order quantity

Sell price / unit

FIFO cost layers — open inventory Oldest first · adjusted cost includes freight, duty & brokerage applied post-receipt

Layer ID	Item description	Receipt date	COO	Ship method	Remaining qty	Base cost/unit	Freight/unit	Duty/unit	Other/unit	Adj. cost/unit	Layer value	Age (days)	Age bucket

Cost composition by layer Base · freight · duty · other stacked

Adjusted cost per unit by layer Red = significantly above avg

Produced item — cost layer decomposition Value entries classified by cost type · BC logic: ILE type + entry type + capacity ledger linkage

Cost breakdown by type % of total unit cost

Cost waterfall — building to total unit cost

⚠ Subcontracting cost gap identified

Item charges (freight, duty, brokerage) for components consumed in subcontracted operations are not being captured against the subcontracted work order in Business Central. The subcontractor is identified only by checking whether the linked Work Center carries a Subcontractor No. — this join is required because Value Entries alone do not flag subcontracted costs.

As a result, finished goods with subcontracted operations carry understated costs. The true landed cost of those components — including freight and duty paid to get them to the subcontractor — is missing from the cost layer.

Recommended action: Review subcontracted purchase orders and ensure item charges are applied at the receipt level before subcontracted work orders are closed. Until resolved, treat subcontracting cost figures as a floor, not a ceiling.