Prayag Production
Costing
🟢 Live — FY2026-27 recomputes from source
Labour: loaded 12 months
· 24-07-2026 14:15
📊 Combined Cost Summary — FY2026-27
Labour Cost
₹5,522,131
₹6.12/kg
Pipe Production
637,410 kg
Fittings Production
340,495 kg
Total Production
901,953 kg
₹/kg basis
⚠ Partial (no labour yet)
75,952 kg
excluded from ₹/kg
⚠️ Labour cost runs 66.7% above ideal
— actual ₹6.122/kg vs ideal
₹3.673/kg.
Investigate overtime, contractor mix, or low production output.
⚖️ Actual vs Ideal Labour Cost
Actual ₹/kg
₹6.122
Ideal ₹/kg (weighted)
₹3.673
Pipe ₹2.50 · Fittings ₹6.50
Variance ₹/kg
+2.449
Variance %
+66.7%
Total Wages
₹5,522,131
Total Production
901,953 kg
Pipe 637,410 · Fit 264,543
🔩 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)
₹1,593,525
Ideal rate ₹2.50/kg × 637,410 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 — FY2026-27
Payroll Labour
317
Contractor Labour
109
Paid Hours
93,443
Actual Hours
82,415
Paid Wages
₹5,522,131
₹/hr (paid hrs)
₹59.10
₹/hr (actual hrs)
₹67.00
Pipe Production
637,410 kg
Fittings Prod.
340,495 kg
Total Production
977,905 kg
incl. 75,952 kg partial
📅 Monthly Labour Detail
⚠️ Data Quality — "Wt in Kgs" diverges from formula "Weight of Total Production" by >2%
Affected months: APR 5.0% · MAY 5.1% · JUN 4.4% · JUL 5.6%.
Costing uses gross actual (Wt in Kgs + Rejection Weight) — this flag signals
possible hand-entry errors in the Moulding Report-12 weight column.
Correct at source to clear the warning.
APR: 79 row(s) with >5% per-row divergence
— e.g. 33000778
(15.3% off)
MAY: 77 row(s) with >5% per-row divergence
— e.g. U73
(59.6% off)
JUN: 80 row(s) with >5% per-row divergence
— e.g. C71
(84.3% off)
JUL: 76 row(s) with >5% per-row divergence
— e.g. C521
(38.8% off)
| Month | Payroll | Contractor | Paid Hrs | Actual Hrs | Paid Wages ₹ | ₹/hr (paid) | ₹/hr (actual) | Pipe kg LS | Fittings kg R-12 | Total kg | ₹/kg |
|---|---|---|---|---|---|---|---|---|---|---|---|
| APR | 100 | 18 | 29,904 | 26,640 | ₹1,817,263 | 60.77 | 68.22 | 170,063 | 90,038 R12 ⚠5.0% | 260,101 | 6.987 |
| MAY | 104 | 26 | 30,068 | 26,134 | ₹1,709,543 | 56.86 | 65.42 | 344,000 | 76,523 R12 ⚠5.1% | 420,523 | 4.065 |
| JUN | 113 | 65 | 33,472 | 29,642 | ₹1,995,325 | 59.61 | 67.31 | 123,347 | 97,981 R12 ⚠4.4% | 221,328 | 9.015 |
| JUL | — | — | — | — | ₹— | — | — | — | 75,952 R12 ⚠5.6% | 75,952 | — |
| AUG | — | — | — | — | ₹— | — | — | — | — LS | — | — |
| SEP | — | — | — | — | ₹— | — | — | — | — LS | — | — |
| OCT | — | — | — | — | ₹— | — | — | — | — LS | — | — |
| NOV | — | — | — | — | ₹— | — | — | — | — LS | — | — |
| DEC | — | — | — | — | ₹— | — | — | — | — LS | — | — |
| JAN | — | — | — | — | ₹— | — | — | — | — LS | — | — |
| FEB | — | — | — | — | ₹— | — | — | — | — LS | — | — |
| MAR | — | — | — | — | ₹— | — | — | — | — LS | — | — |
| TOTAL | — | — | 93,443 | 82,415 | ₹5,522,131 | 59.10 | 67.00 | 637,410 | 340,495 | 977,905 | 5.647 |