PP food container

How do you cost a run when the number of containers you can deliver differs from the number moulded?

Prepare the material

Enter polypropylene requirements and the unit of measure on the container bill of materials. Identify the material lots before starting the run.

Count usable pieces

If 20 of 1,000 moulded containers fail inspection, record 980 good units. Keep scrap separate from the amount of material consumed.

Review the finished lot

Trace the finished containers back to the run and the material used. Compare the run cost with the 980 available containers to assess unit cost.