B3 (Machine Run)

B3 costs can be calculated as:

• Parent machine run cost = sum of machine run calculations for all operations on the item's routing

• (Operation machine run cost) = ((operation machine run hours ÷ operation time basis) ÷ (operation cumulative yield ÷100)) × ((work center machine run rate) ÷ (accounting cost quantity))

  Note: (Release 9.2 Update) Divide the work center machine run rate by the accounting cost quantity only if the accounting cost quantity is not zero and time basis is fixed (time basis code is 0).