FA-60110 / Inventory cost layering / Member archive

Standard cost material variances: variance direction label · case 05

Overspending is reported as favorable and savings as unfavorable.

Member previewVariant 5 · 3 implementations · 7 checks per implementation

Case contract

Input {std_price, std_qty (per good unit), good_units, scrap_units, purchases:[[qty,total_cost]], used}. The price variance is isolated at purchase: sum(total_cost - qty*std_price). Standard allowed quantity is std_qty*good_units (scrap earns no allowance). Usage variance = (used - allowed)*std_price. Labels: positive "U", negative "F", zero "-". Return {ppv, ppv_label, usage, usage_label, allowed}.

Why this case matters

Inventory valuation and cost-of-goods decisions depend on this rule.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
unfavorable price	`{"allowed": 30, "ppv": 405, "ppv_label": "F", "usage": 600, "usage_label": "F"}`	`{"allowed": 30, "ppv": 405, "ppv_label": "U", "usage": 600, "usage_label": "U"}`	Failed

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