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 · 24-07-2026 14:36
📊 Combined Cost Summary — FY2025-26
Labour Cost
₹21,452,790
₹4.16/kg
Pipe Production
4,184,706 kg
Fittings Production
975,609 kg
Total Production
5,160,315 kg
₹/kg basis
👷 Labour Costing 🧪 Raw Material Costing
🔒 Frozen snapshot — read-only.
⚠️ Labour cost runs 27.7% above ideal — actual ₹4.157/kg vs ideal ₹3.256/kg. Investigate overtime, contractor mix, or low production output.
⚖️ Actual vs Ideal Labour Cost
Actual ₹/kg
₹4.157
Ideal ₹/kg (weighted)
₹3.256
Pipe ₹2.50 · Fittings ₹6.50
Variance ₹/kg
+0.901
Variance %
+27.7%
Total Wages
₹21,452,790
Total Production
5,160,315 kg
Pipe 4,184,706 · Fit 975,609
🔩 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)
₹10,461,765
Ideal rate ₹2.50/kg × 4,184,706 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 — FY2025-26
Payroll Labour
1438
Paid Hours
431,468
Actual Hours
362,225
Paid Wages
₹21,452,790
₹/hr (paid hrs)
₹49.72
₹/hr (actual hrs)
₹59.23
Pipe Production
4,184,706 kg
Fittings Prod.
975,609 kg
Total Production
5,160,315 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 122 38,849 34,143 ₹1,904,701 49.03 55.79 430,621 85,371 R12 515,992 3.691
MAY 135 37,237 32,748 ₹1,773,715 47.63 54.16 344,393 84,233 R12 428,626 4.138
JUN 124 36,978 31,404 ₹1,829,548 49.48 58.26 456,214 86,661 R12 542,875 3.370
JUL 129 40,724 35,452 ₹1,952,003 47.93 55.06 475,780 98,317 R12 574,097 3.400
AUG 125 39,686 30,740 ₹1,944,241 48.99 63.25 — 76,363 R12 76,363 25.461
SEP 123 38,399 33,143 ₹1,923,477 50.09 58.04 360,137 90,889 R12 451,026 4.265
OCT 122 36,972 27,302 ₹1,764,710 47.73 64.64 261,136 59,970 R12 321,106 5.496
NOV 114 30,764 25,308 ₹1,561,635 50.76 61.71 257,117 67,190 R12 324,307 4.815
DEC 114 33,068 28,632 ₹1,632,389 49.36 57.01 373,032 77,477 R12 450,509 3.623
JAN 120 36,602 30,780 ₹1,792,219 48.97 58.23 426,893 90,140 R12 517,033 3.466
FEB 106 32,356 27,552 ₹1,844,723 57.01 66.95 451,856 87,914 R12 539,770 3.418
MAR 104 29,834 25,022 ₹1,529,429 51.27 61.12 347,527 71,086 R12 418,613 3.654
TOTAL — 431,468 362,225 ₹21,452,790 49.72 59.23 4,184,706 975,609 5,160,315 4.157