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 06:33
📊 Combined Cost Summary — FY2023-24
Labour Cost
₹25,389,679
₹6.01/kg
Pipe Production
3,410,148 kg
Fittings Production
813,135 kg
Total Production
4,223,283 kg
₹/kg basis
👷 Labour Costing 🧪 Raw Material Costing
🔒 Frozen snapshot — read-only.
⚠️ Labour cost runs 83.8% above ideal — actual ₹6.012/kg vs ideal ₹3.270/kg. Investigate overtime, contractor mix, or low production output.
⚖️ Actual vs Ideal Labour Cost
Actual ₹/kg
₹6.012
Ideal ₹/kg (weighted)
₹3.270
Pipe ₹2.50 · Fittings ₹6.50
Variance ₹/kg
+2.742
Variance %
+83.8%
Total Wages
₹25,389,679
Total Production
4,223,283 kg
Pipe 3,410,148 · Fit 813,135
🔩 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)
₹8,525,370
Ideal rate ₹2.50/kg × 3,410,148 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 — FY2023-24
Payroll Labour
1820
Paid Hours
542,776
Actual Hours
459,934
Paid Wages
₹25,389,679
₹/hr (paid hrs)
₹46.78
₹/hr (actual hrs)
₹55.20
Pipe Production
3,410,148 kg
Fittings Prod.
813,135 kg
Total Production
4,223,283 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 158 46,142 39,622 ₹2,025,228 43.89 51.11 197,815 50,645 LS 248,460 8.151
MAY 146 38,760 33,322 ₹1,789,572 46.17 53.71 232,353 55,424 LS 287,777 6.219
JUN 142 41,515 36,619 ₹1,951,968 47.02 53.30 253,224 72,984 LS 326,208 5.984
JUL 140 43,273 36,887 ₹1,986,595 45.91 53.86 229,629 73,926 LS 303,555 6.544
AUG 162 49,236 42,140 ₹2,135,792 43.38 50.68 334,253 74,873 LS 409,126 5.220
SEP 164 47,533 41,719 ₹2,181,497 45.89 52.29 313,314 78,028 LS 391,342 5.574
OCT 158 49,630 39,692 ₹2,480,677 49.98 62.50 225,491 47,774 LS 273,265 9.078
NOV 147 40,210 32,418 ₹1,955,210 48.62 60.31 287,087 50,787 LS 337,874 5.787
DEC 149 47,036 40,248 ₹2,285,885 48.60 56.79 363,425 72,505 LS 435,930 5.244
JAN 149 45,620 38,798 ₹2,084,859 45.70 53.74 339,391 58,110 LS 397,501 5.245
FEB 156 46,491 40,443 ₹2,311,829 49.73 57.16 249,080 87,195 LS 336,275 6.875
MAR 149 47,330 38,026 ₹2,200,567 46.49 57.87 385,086 90,884 LS 475,970 4.623
TOTAL — 542,776 459,934 ₹25,389,679 46.78 55.20 3,410,148 813,135 4,223,283 6.012