Origin of Data in Unit Costing
When you create a unit cost estimate to calculate the cost of goods manufactured and cost of goods sold for a reference object, you enter most of the costing items manually, while some items are costed automatically based on your entries.
Examples of costing items that you enter manually:
Material items (category M)
Internal activity items (category E)
Process costs (category P)
Variable items (category V)
Examples of costing items that are costed automatically:
Overhead (category G)
Process costs (category X)