Parent - MP A (Manufactured), Component - PP A (Purchased)
Both Parts are Lot Tracking
Inventory Valuation Method - Weighted Average
Inventory Part Cost Level - Cost Per Lot Batch
Steps
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Create a product structure for MP A with a quantity per assembly (QPA) of 1 pc of PP A.
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Receive inventory for PP A into cost bucket 110 at $2 per unit, quantity 10. (After issuing to the Shop Order, on-hand will become zero.)
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Create a Shop Order for MP A with a lot size of 10. Disable auto-close for this Shop Order.
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Perform Manual Material Issue for PP A to the Shop Order.
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Create the Lot/Batch.
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Receive the Shop Order and review the Shop Order Cost.

Repeat the Scenario Using Backflush
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Recreate the same setup.
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Instead of manually issuing materials, enable Backflush for PP A.
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Receive the Shop Order and review the Shop Order Cost.

Estimated Accumulated Cost changed to Zero.
Is there a specific reason for this behavior?