BOM Cost Build-up (manufacturing view)

The question: what should one unit of this product cost to make? The report itself lives in Products → Reports and is written up in §6.10; the manufacturing view of it is simpler — it is the comparator for every work order you release. The standard cost a release snapshots (§10.5) is the build-up's number at that moment. When orders start closing with unfavourable variance, the build-up's levels tell you whether the recipe's price has genuinely moved — a component whose cost rose, a scrap allowance reality has outgrown — or whether the floor, not the recipe, is where the difference lives.