tks a lot for your reply. I consider there is a business unit in the corporate that produces some products but have FIFO costing for their raw materials and finish good but use activity based costing for their manufacturing plant. The operators of machine and other production calculation based on that costing meanwhile raw materials and finish good will use FIFO. I create item’s production BOM and mapping the process using the routing. Using item card I will calculate standard cost then, but the raw materials standard cost field after calculation is filled by system, meanwhile it is FIFO, only finish good is standard. This is the first problem. Then when I post consumption with a different cost according to FIFO (actual cost), will it affect the cost of items (WIP) and later the cost of finish good ? I wish the cost can be maintained as FIFO for raw materials and when posting output to cap. ledger entry, it is according to standard cost, I mean there will be recorded variance. It is job shop and repetitive production type. Do you think it is possible to do that in the such company ?