Prayag Production
Costing
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Category Plumbing PTMT
Financial Year FY2026-27 FY2025-26 FY2023-24 FY2022-23
🔒 Frozen — FY closed · data is read-only Labour: loaded 12 months · 27-07-2026 06:32
📊 Combined Cost Summary — FY2022-23
Labour Cost
₹24,769,309
₹6.30/kg
Pipe Production
3,217,127 kg
Fittings Production
715,517 kg
Total Production
3,932,644 kg
₹/kg basis
👷 Labour Costing 🧪 Raw Material Costing
🔒 Frozen snapshot — read-only.
⚠️ Labour cost runs 95.1% above ideal — actual ₹6.298/kg vs ideal ₹3.228/kg. Investigate overtime, contractor mix, or low production output.
⚖️ Actual vs Ideal Labour Cost
Actual ₹/kg
₹6.298
Ideal ₹/kg (weighted)
₹3.228
Pipe ₹2.50 · Fittings ₹6.50
Variance ₹/kg
+3.071
Variance %
+95.1%
Total Wages
₹24,769,309
Total Production
3,932,644 kg
Pipe 3,217,127 · Fit 715,517
🔩 Pipe Machine Labour — Attribution Note
Report-22 (machine manpower allocation) has been verified across multiple monthly workbooks for this segment. All 9 pipe extrusion machines record zero man-hours — pipe machine labour is not captured at the machine level anywhere in the source. Every recorded man-hour belongs to moulding machines and moulding support departments.
Derived Pipe Labour (not measured)
₹8,042,818
Ideal rate ₹2.50/kg × 3,217,127 kg
Pipe Machines (9)
Not captured
Report-22 rows are empty across all verified months
Moulding Machines
Per-machine (from Report-22)
Requires monthly workbook read (separate step)
ℹ️ Moulding labour in Report-22 is allocated per machine, not per mould or fitting item, so it cannot be attributed to a specific fitting type (CPVC/UPVC/SWR/AGRI) without a further allocation model. The derived pipe figure above uses the ideal rate only and is shown for reference — do not use it as a measured cost.
📋 FY Totals — FY2022-23
Payroll Labour
1881
Paid Hours
535,884
Actual Hours
461,786
Paid Wages
₹24,769,309
₹/hr (paid hrs)
₹46.22
₹/hr (actual hrs)
₹53.64
Pipe Production
3,217,127 kg
Fittings Prod.
715,517 kg
Total Production
3,932,644 kg
📅 Monthly Labour Detail
Month Payroll Paid Hrs Actual Hrs Paid Wages ₹ ₹/hr (paid) ₹/hr (actual) Pipe kg LS Fittings kg R-12 Total kg ₹/kg
APR 120 31,876 28,076 ₹1,555,607 48.80 55.41 204,045 55,746 LS 259,791 5.988
MAY 133 34,223 29,535 ₹1,604,329 46.88 54.32 210,729 47,680 LS 258,409 6.208
JUN 164 40,095 35,223 ₹1,921,110 47.91 54.54 281,231 59,002 LS 340,233 5.646
JUL 136 42,794 36,482 ₹1,982,753 46.33 54.35 160,809 37,999 LS 198,808 9.973
AUG 144 39,286 31,596 ₹1,746,014 44.44 55.26 223,816 34,623 LS 258,439 6.756
SEP 154 43,264 38,476 ₹1,863,753 43.08 48.44 370,964 62,336 LS 433,300 4.301
OCT 141 41,276 32,374 ₹1,865,355 45.19 57.62 239,209 43,990 LS 283,199 6.587
NOV 151 40,230 35,728 ₹2,020,743 50.23 56.56 248,421 51,389 LS 299,810 6.740
DEC 167 49,962 44,870 ₹2,250,897 45.05 50.16 328,781 81,128 LS 409,909 5.491
JAN 183 56,638 47,536 ₹2,598,647 45.88 54.67 318,278 80,760 LS 399,038 6.512
FEB 190 57,546 50,754 ₹2,678,920 46.55 52.78 362,917 83,034 LS 445,951 6.007
MAR 198 58,693 51,135 ₹2,681,181 45.68 52.43 267,927 77,830 LS 345,757 7.755
TOTAL — 535,884 461,786 ₹24,769,309 46.22 53.64 3,217,127 715,517 3,932,644 6.298