WAC Cost Breakdown
Cycle: CYC-2026-05-A · May 2026 — Week 1–3
Cycle Day
22
Accepted Units
8,240
Cycle Cost
LKR 1,236,000
Est. Cost/Unit
LKR 150.00
FG-1001 — Angle Broom 30cm
Per-unit cost breakdown by G/L account and cost centre
| Cost Component | G/L Account | Cost Centre | Total Cycle Cost (LKR) | Per Unit (LKR) | % of Total |
|---|---|---|---|---|---|
| Raw Material (Coir / PP) | 1500 WIP — Materials | CC-MFG-01 | 618,000 | 75.00 | 50.0% |
| Machine Operation (Energy) | 1510 WIP — Machine | CC-MFG-01 | 148,800 | 18.06 | 12.0% |
| Direct Labour (Permanent) | 1520 WIP — Labour | CC-MFG-01 | 280,000 | 33.98 | 22.7% |
| Maintenance (Allocated) | 1530 WIP — Maintenance | CC-MAINT | 62,000 | 7.52 | 5.0% |
| Packing (Carton + Wrap) | 1500 WIP — Materials | CC-PACK | 148,800 | 18.06 | 12.0% |
| Overhead Absorption | 6100 Factory Overhead | CC-OVHD | 16,500 | 2.00 | 1.3% |
| ↩ Recycling Credit (FG-3001) | 4200 Recycling Revenue | CC-REC | (38,100) | (4.62) | -3.1% |
| Net Estimated Cost / Unit (WAC) | 1,197,900 | LKR 150.00 | |||
All Products — Cycle Cost Summary
Cycle CYC-2026-05-A
| Item Code | Description | Accepted Units | Cost / Unit (LKR) | vs. Prev. Cycle | Trend |
|---|---|---|---|---|---|
| FG-1001 | Angle Broom 30cm | 8,240 | 149.94 | 153.40 | ▼ 2.3% |
| FG-1002 | String Mop 400g | 3,980 | 189.69 | 194.10 | ▼ 2.3% |
| FG-1003 | Dustpan Set | 5,120 | 87.25 | 89.80 | ▼ 2.8% |
| FG-1004 | Mop Handle 120cm | 6,600 | 62.40 | 61.90 | ▲ 0.8% |