Current Unit Cost (Purchased)
This field displays the current accumulated total of the Purchased Current Unit Cost section.
This is how the value of this field is calculated: PCUC = M + O + F + D + B + I + L where PCUC = Purchased Current Unit Cost, M = Material, O = Purchase overhead, F = Freight, D = Duty, B = Brokerage, I = Insurance, and L = Local Freight.
Note: For all cost
methods on manufactured items, the Current Unit Cost can be updated for
material, labor, fixed overhead, variable overhead, and outside services.