Hi John The unit cost on the production order does come from the item card, but this is an indication of the cost. When you look at the actual entries of the item, if everything is updated, it will show the true cost of making the item. This should be able to be seen in at the item ledger entry level, and the detail from the value entries/general ledger entries. As an example the unit cost of a item you have never produced before will be zero, assuming you do not manually populate the cost, but this is not the cost of the item this is derived from the entries. As an example I have a simple parent with one item in the BOM and a routing of one operation. I calculated the standard cost and it came back as 12.19. This was 10 minutes production at 1.20 (12.00) and the cost of the single component at 0.19. Loading this on the produiction order the cost was zero, as I populated nothing. I then over reported consumption of the component by 2 and the run time by 10 minutes. Finishing the production order and running the adjust cost item entries I can see the item card of the parent now has an average, unit and last direct cost of 24.57 (20 mins at 1.20 = 24.00 and 3 at 0.19 = 0.57). Looking at the item ledger entry the cost of the output is 24.57 and if you navigate and look at the general ledger entries you will see the breakdown of the costs. Does this help??