Unit Costing · Manufacturing — April 2026
Cost Accountant view · SKU XR-2400 reference unit · vs std cost
Actual Unit Cost
$28.46▲4.7%vs Std
Material % of cost
58.2%▼0.8 ppvs LM
Labor % of cost
22.4%▲2.1 ppvs LM
Overhead % of cost
19.4%▲0.6 ppvs LM
Standard → Actual cost variance · waterfall
Components driving the +$1.28 unit-cost variance from $27.18 std to $28.46 actual
Cost composition by SKU family
100% stacked: Material · Labor · Overhead share
Unit cost trend · 12 months
Actual vs standard · gap = variance
Top 8 SKUs · variance to standard