How is the product completion cost calculated when the same co-products and by-products are completed on multiple operations?

If you've set the provisional completion option to Use Accumulated Work in Process Balances, each of the product completion is calculated based on the accumulated work in process balances till that operation. When the work order is closed, the cost processor calculates a single cost for product completions and creates a product cost adjustment for the difference between the product completion cost and the cost calculated at work order close.

This ensures that the total production costs are distributed appropriately across all outputs, providing precise and transparent cost tracking. This helps to achieve accurate inventory valuation, improved profitability analysis, and better alignment with operational realities in complex manufacturing scenarios.