fix: consumed operation cost calculation (backport #54858) (#55133)

Co-authored-by: Mihir Kandoi <kandoimihir@gmail.com>
fix: consumed operation cost calculation (#54858)

erpnext/controllers/status_updater.py

@@ -281,10 +281,10 @@ class StatusUpdater(Document):
 
 			# get unique transactions to update
 			for d in self.get_all_children():
-				if hasattr(d, "qty") and d.qty < 0 and not self.get("is_return"):
+				if hasattr(d, "qty") and flt(d.qty) < 0 and not self.get("is_return"):
 					frappe.throw(_("For an item {0}, quantity must be positive number").format(d.item_code))
 
-				if hasattr(d, "qty") and d.qty > 0 and self.get("is_return"):
+				if hasattr(d, "qty") and flt(d.qty) > 0 and self.get("is_return"):
 					frappe.throw(_("For an item {0}, quantity must be negative number").format(d.item_code))
 
 				if (

erpnext/manufacturing/doctype/bom/bom.py

@@ -1638,12 +1638,12 @@ def add_non_stock_items_cost(stock_entry, work_order, expense_account, job_card=
 		)
 
 
-def add_operating_cost_component_wise(
+def add_operating_cost_component_wise(stock_entry, work_order=None, op_expense_account=None, job_card=None):
-	stock_entry, work_order=None, consumed_operating_cost=None, op_expense_account=None, job_card=None
-):
 	if not work_order:
 		return False
 
+	from erpnext.stock.doctype.stock_entry.stock_entry import get_consumed_operating_cost
+
 	cost_added = False
 	for row in work_order.operations:
 		if job_card and job_card.operation_id != row.name:
@@ -1661,18 +1661,32 @@ def add_operating_cost_component_wise(
 			},
 		)
 
+		consumed_operating_cost = (
+			get_consumed_operating_cost(work_order.name, stock_entry.bom_no, row.name) or []
+		)
 		for wc in workstation_cost:
 			expense_account = (
 				get_component_account(wc.operating_component, stock_entry.company) or op_expense_account
 			)
+			consumed_op_cost = next(
+				(
+					cost
+					for cost in consumed_operating_cost
+					if cost.get("operating_component") == wc.operating_component
+				),
+				{},
+			)
 			actual_cp_operating_cost = flt(
-				flt(wc.operating_cost) * flt(flt(row.actual_operation_time) / 60.0) - consumed_operating_cost,
+				flt(wc.operating_cost) * flt(flt(row.actual_operation_time) / 60.0)
+				- flt(consumed_op_cost.get("consumed_cost")),
 				row.precision("actual_operating_cost"),
 			)
 
-			per_unit_cost = flt(actual_cp_operating_cost) / flt(row.completed_qty - work_order.produced_qty)
+			remaining_qty = row.completed_qty - consumed_op_cost.get("consumed_qty", 0)
+			per_unit_cost = actual_cp_operating_cost / (remaining_qty or 1)
+			operating_cost = per_unit_cost * stock_entry.fg_completed_qty
 
-			if per_unit_cost:
+			if actual_cp_operating_cost:
 				stock_entry.append(
 					"additional_costs",
 					{
@@ -1680,8 +1694,14 @@ def add_operating_cost_component_wise(
 						"description": _("{0} Operating Cost for operation {1}").format(
 							wc.operating_component, row.operation
 						),
-						"amount": per_unit_cost * flt(stock_entry.fg_completed_qty),
+						"amount": flt(
+							min(operating_cost, actual_cp_operating_cost),
+							frappe.get_precision("Landed Cost Taxes and Charges", "amount"),
+						),
 						"has_operating_cost": 1,
+						"operation_id": row.name,
+						"operating_component": wc.operating_component,
+						"qty": min(remaining_qty, stock_entry.fg_completed_qty),
 					},
 				)
 
@@ -1699,17 +1719,15 @@ def get_component_account(parent, company):
 
 def add_operations_cost(stock_entry, work_order=None, expense_account=None, job_card=None):
 	from erpnext.stock.doctype.stock_entry.stock_entry import (
-		get_consumed_operating_cost,
+		get_remaining_operating_cost,
-		get_operating_cost_per_unit,
 	)
 
-	operating_cost_per_unit = get_operating_cost_per_unit(work_order, stock_entry.bom_no)
+	remaining_operating_cost = get_remaining_operating_cost(work_order, stock_entry.bom_no)
 
-	if operating_cost_per_unit:
+	if remaining_operating_cost:
 		cost_added = add_operating_cost_component_wise(
 			stock_entry,
 			work_order,
-			get_consumed_operating_cost(work_order.name, stock_entry.bom_no),
 			expense_account,
 			job_card=job_card,
 		)
@@ -1720,7 +1738,10 @@ def add_operations_cost(stock_entry, work_order=None, expense_account=None, job_
 				{
 					"expense_account": expense_account,
 					"description": _("Operating Cost as per Work Order / BOM"),
-					"amount": operating_cost_per_unit * flt(stock_entry.fg_completed_qty),
+					"amount": flt(
+						remaining_operating_cost * stock_entry.fg_completed_qty,
+						frappe.get_precision("Landed Cost Taxes and Charges", "amount"),
+					),
 					"has_operating_cost": 1,
 				},
 			)

erpnext/manufacturing/doctype/job_card/job_card.json

@@ -1,5 +1,6 @@
 {
  "actions": [],
+ "allow_bulk_edit": 1,
  "autoname": "naming_series:",
  "creation": "2026-03-31 21:06:16.282931",
  "doctype": "DocType",
@@ -155,6 +156,7 @@
    "fieldname": "wip_warehouse",
    "fieldtype": "Link",
    "label": "WIP Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "mandatory_depends_on": "eval:!doc.finished_good || doc.skip_material_transfer === 0 || (doc.skip_material_transfer && doc.backflush_from_wip_warehouse)",
    "options": "Warehouse"
   },
@@ -506,6 +508,7 @@
    "fieldname": "target_warehouse",
    "fieldtype": "Link",
    "label": "Target Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "mandatory_depends_on": "eval:doc.track_semi_finished_goods",
    "options": "Warehouse"
   },
@@ -518,6 +521,7 @@
    "fieldname": "source_warehouse",
    "fieldtype": "Link",
    "label": "Source Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "options": "Warehouse"
   },
   {
@@ -627,7 +631,7 @@
  "grid_page_length": 50,
  "is_submittable": 1,
  "links": [],
- "modified": "2026-03-31 21:06:48.987740",
+ "modified": "2026-05-12 12:17:17.750857",
  "modified_by": "Administrator",
  "module": "Manufacturing",
  "name": "Job Card",

erpnext/manufacturing/doctype/job_card/test_job_card.py

@@ -1080,6 +1080,243 @@ class TestJobCard(ERPNextTestSuite):
 		self.assertEqual(s.items[3].item_code, "_Test Item")
 		self.assertEqual(s.items[3].transfer_qty, 2)
 
+	@ERPNextTestSuite.change_settings(
+		"Manufacturing Settings", {"overproduction_percentage_for_work_order": 100}
+	)
+	def test_operating_cost_with_overproduction(self):
+		from erpnext.manufacturing.doctype.routing.test_routing import (
+			create_routing,
+			setup_bom,
+			setup_operations,
+		)
+		from erpnext.manufacturing.doctype.work_order.work_order import make_job_card
+		from erpnext.manufacturing.doctype.work_order.work_order import (
+			make_stock_entry as make_stock_entry_for_wo,
+		)
+		from erpnext.stock.doctype.item.test_item import make_item
+		from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
+
+		workstation = make_workstation(
+			workstation_name="Test Workstation for Overproduction", hour_rate_rent=10, hour_rate_labour=10
+		)
+		operations = [
+			{"operation": "Test Operation 1", "workstation": workstation.name, "time_in_mins": 30},
+			{"operation": "Test Operation 2", "workstation": workstation.name, "time_in_mins": 30},
+		]
+		warehouse = create_warehouse("Test Warehouse for Overproduction")
+		setup_operations(operations)
+
+		fg = make_item("Test FG for Overproduction", {"stock_uom": "Nos", "is_stock_item": 1})
+		rm = make_item("Test RM for Overproduction", {"stock_uom": "Nos", "is_stock_item": 1})
+
+		routing_doc = create_routing(routing_name="Testing Route", operations=operations)
+		bom_doc = setup_bom(
+			item_code=fg.name,
+			routing=routing_doc.name,
+			raw_materials=[rm.name],
+			source_warehouse=warehouse,
+		)
+
+		for row in bom_doc.items:
+			make_stock_entry(
+				item_code=row.item_code,
+				target=row.source_warehouse,
+				qty=100,
+				basic_rate=100,
+			)
+
+		wo_doc = make_wo_order_test_record(
+			production_item=fg.name,
+			bom_no=bom_doc.name,
+			qty=10,
+			skip_transfer=1,
+			source_warehouse=warehouse,
+		)
+
+		first_operation = frappe.get_all(
+			"Job Card",
+			filters={"work_order": wo_doc.name, "sequence_id": 1},
+			fields=["name"],
+			order_by="sequence_id",
+			limit=1,
+		)[0].name
+
+		jc = frappe.get_doc("Job Card", first_operation)
+		from_time = add_to_date(now(), days=1)
+		for _ in jc.scheduled_time_logs:
+			jc.append(
+				"time_logs",
+				{
+					"from_time": from_time,
+					"to_time": add_to_date(from_time, days=1),
+					"completed_qty": 4,
+				},
+			)
+		jc.for_quantity = 4
+		jc.save()
+		jc.submit()
+
+		second_operation = frappe.get_all(
+			"Job Card",
+			filters={"work_order": wo_doc.name, "sequence_id": 2},
+			fields=["name"],
+			order_by="sequence_id",
+			limit=1,
+		)[0].name
+
+		jc = frappe.get_doc("Job Card", second_operation)
+		from_time = add_to_date(now(), days=2)
+		for _ in jc.scheduled_time_logs:
+			jc.append(
+				"time_logs",
+				{
+					"from_time": from_time,
+					"to_time": add_to_date(from_time, days=2),
+					"completed_qty": 4,
+				},
+			)
+		jc.for_quantity = 4
+		jc.save()
+		jc.submit()
+
+		s = frappe.get_doc(make_stock_entry_for_wo(wo_doc.name, "Manufacture", 6))  # overproduction
+		s.submit()
+
+		self.assertEqual(s.additional_costs[0].amount, 240)
+		self.assertEqual(s.additional_costs[1].amount, 240)
+		self.assertEqual(s.additional_costs[2].amount, 480)
+		self.assertEqual(s.additional_costs[3].amount, 480)
+
+		make_job_card(
+			wo_doc.name,
+			[
+				{
+					"name": wo_doc.operations[0].name,
+					"operation": "Test Operation 1",
+					"qty": 2,
+					"pending_qty": 2,
+				}
+			],
+		)
+
+		job_card = frappe.get_last_doc("Job Card", {"work_order": wo_doc.name})
+		from_time = add_to_date(now(), days=4)
+		job_card.append(
+			"time_logs",
+			{
+				"from_time": from_time,
+				"to_time": add_to_date(from_time, days=1),
+				"completed_qty": 2,
+			},
+		)
+		job_card.for_quantity = 2
+		job_card.save()
+		job_card.submit()
+
+		make_job_card(
+			wo_doc.name,
+			[
+				{
+					"name": wo_doc.operations[1].name,
+					"operation": "Test Operation 2",
+					"qty": 2,
+					"pending_qty": 2,
+				}
+			],
+		)
+
+		job_card = frappe.get_last_doc("Job Card", {"work_order": wo_doc.name})
+		from_time = add_to_date(now(), days=5)
+		job_card.append(
+			"time_logs",
+			{
+				"from_time": from_time,
+				"to_time": add_to_date(from_time, days=2),
+				"completed_qty": 2,
+			},
+		)
+		job_card.for_quantity = 2
+		job_card.save()
+		job_card.submit()
+
+		s2 = frappe.get_doc(make_stock_entry_for_wo(wo_doc.name, "Manufacture", 1))
+		s2.submit()
+
+		self.assertEqual(s2.additional_costs[0].amount, 120)
+		self.assertEqual(s2.additional_costs[1].amount, 120)
+		self.assertEqual(s2.additional_costs[2].amount, 240)
+		self.assertEqual(s2.additional_costs[3].amount, 240)
+
+		make_job_card(
+			wo_doc.name,
+			[
+				{
+					"name": wo_doc.operations[0].name,
+					"operation": "Test Operation 1",
+					"qty": 2,
+					"pending_qty": 2,
+				}
+			],
+		)
+
+		job_card = frappe.get_last_doc("Job Card", {"work_order": wo_doc.name})
+		from_time = add_to_date(now(), days=7)
+		job_card.append(
+			"time_logs",
+			{
+				"from_time": from_time,
+				"to_time": add_to_date(from_time, days=1),
+				"completed_qty": 2,
+			},
+		)
+		job_card.for_quantity = 2
+		job_card.save()
+		job_card.submit()
+
+		make_job_card(
+			wo_doc.name,
+			[
+				{
+					"name": wo_doc.operations[1].name,
+					"operation": "Test Operation 2",
+					"qty": 2,
+					"pending_qty": 2,
+				}
+			],
+		)
+
+		job_card = frappe.get_last_doc("Job Card", {"work_order": wo_doc.name})
+		from_time = add_to_date(now(), days=8)
+		job_card.append(
+			"time_logs",
+			{
+				"from_time": from_time,
+				"to_time": add_to_date(from_time, days=2),
+				"completed_qty": 2,
+			},
+		)
+		job_card.for_quantity = 2
+		job_card.save()
+		job_card.submit()
+
+		s = frappe.get_doc(make_stock_entry_for_wo(wo_doc.name, "Manufacture", 2))
+		s.submit()
+
+		self.assertEqual(s.additional_costs[0].amount, 240)
+		self.assertEqual(s.additional_costs[1].amount, 240)
+		self.assertEqual(s.additional_costs[2].amount, 480)
+		self.assertEqual(s.additional_costs[3].amount, 480)
+
+		s2.cancel()
+
+		s = frappe.get_doc(make_stock_entry_for_wo(wo_doc.name, "Manufacture", 3))
+		s.submit()
+
+		self.assertEqual(s.additional_costs[0].amount, 240)
+		self.assertEqual(s.additional_costs[1].amount, 240)
+		self.assertEqual(s.additional_costs[2].amount, 480)
+		self.assertEqual(s.additional_costs[3].amount, 480)
+
 
 def create_bom_with_multiple_operations():
 	"Create a BOM with multiple operations and Material Transfer against Job Card"

erpnext/manufacturing/doctype/job_card_item/job_card_item.json

@@ -1,5 +1,6 @@
 {
  "actions": [],
+ "allow_bulk_edit": 1,
  "creation": "2018-07-09 17:20:44.737289",
  "doctype": "DocType",
  "editable_grid": 1,
@@ -34,6 +35,7 @@
    "ignore_user_permissions": 1,
    "in_list_view": 1,
    "label": "Source Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "options": "Warehouse"
   },
   {
@@ -113,7 +115,7 @@
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2025-12-04 14:30:19.472294",
+ "modified": "2026-05-12 12:22:18.506904",
  "modified_by": "Administrator",
  "module": "Manufacturing",
  "name": "Job Card Item",

erpnext/manufacturing/doctype/work_order/work_order.js

@@ -12,21 +12,10 @@ frappe.ui.form.on("Work Order", {
 		frm.ignore_doctypes_on_cancel_all = ["Serial and Batch Bundle"];
 
 		// Set query for warehouses
-		frm.set_query("wip_warehouse", function () {
+		frm.events.set_company_filters(frm, "wip_warehouse");
-			return {
+		frm.events.set_company_filters(frm, "source_warehouse");
-				filters: {
+		frm.events.set_company_filters(frm, "fg_warehouse");
-					company: frm.doc.company,
+		frm.events.set_company_filters(frm, "scrap_warehouse");
-				},
-			};
-		});
-
-		frm.set_query("source_warehouse", function () {
-			return {
-				filters: {
-					company: frm.doc.company,
-				},
-			};
-		});
 
 		frm.set_query("source_warehouse", "required_items", function () {
 			return {
@@ -44,24 +33,6 @@ frappe.ui.form.on("Work Order", {
 			};
 		});
 
-		frm.set_query("fg_warehouse", function () {
-			return {
-				filters: {
-					company: frm.doc.company,
-					is_group: 0,
-				},
-			};
-		});
-
-		frm.set_query("scrap_warehouse", function () {
-			return {
-				filters: {
-					company: frm.doc.company,
-					is_group: 0,
-				},
-			};
-		});
-
 		// Set query for BOM
 		frm.set_query("bom_no", function () {
 			if (frm.doc.production_item) {
@@ -118,6 +89,16 @@ frappe.ui.form.on("Work Order", {
 		});
 	},
 
+	set_company_filters(frm, fieldname) {
+		frm.set_query(fieldname, () => {
+			return {
+				filters: {
+					company: frm.doc.company,
+				},
+			};
+		});
+	},
+
 	onload: function (frm) {
 		if (!frm.doc.status) frm.doc.status = "Draft";
 
@@ -348,7 +329,7 @@ frappe.ui.form.on("Work Order", {
 					{
 						fieldtype: "Data",
 						fieldname: "name",
-						label: __("Operation Id"),
+						label: __("Operation ID"),
 					},
 					{
 						fieldtype: "Float",
@@ -425,6 +406,7 @@ frappe.ui.form.on("Work Order", {
 
 				if (pending_qty) {
 					dialog.fields_dict.operations.df.data.push({
+						__checked: 1,
 						name: data.name,
 						operation: data.operation,
 						workstation: data.workstation,

erpnext/manufacturing/doctype/work_order/work_order.json

@@ -1,5 +1,6 @@
 {
  "actions": [],
+ "allow_bulk_edit": 1,
  "allow_import": 1,
  "autoname": "naming_series:",
  "creation": "2025-04-09 12:09:40.634472",
@@ -266,6 +267,7 @@
    "fieldname": "wip_warehouse",
    "fieldtype": "Link",
    "label": "Work-in-Progress Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "mandatory_depends_on": "eval:(!doc.skip_transfer || doc.from_wip_warehouse) && !doc.track_semi_finished_goods",
    "options": "Warehouse"
   },
@@ -274,6 +276,7 @@
    "fieldname": "fg_warehouse",
    "fieldtype": "Link",
    "label": "Target Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "options": "Warehouse",
    "read_only_depends_on": "subcontracting_inward_order"
   },
@@ -286,6 +289,7 @@
    "fieldname": "scrap_warehouse",
    "fieldtype": "Link",
    "label": "Scrap Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "options": "Warehouse"
   },
   {
@@ -513,6 +517,7 @@
    "fieldname": "source_warehouse",
    "fieldtype": "Link",
    "label": "Source Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "options": "Warehouse",
    "read_only_depends_on": "eval:doc.subcontracting_inward_order"
   },
@@ -706,7 +711,7 @@
  "image_field": "image",
  "is_submittable": 1,
  "links": [],
- "modified": "2026-04-17 13:42:12.374055",
+ "modified": "2026-05-19 12:20:38.102403",
  "modified_by": "Administrator",
  "module": "Manufacturing",
  "name": "Work Order",

erpnext/manufacturing/doctype/work_order_item/work_order_item.json

@@ -1,5 +1,6 @@
 {
  "actions": [],
+ "allow_bulk_edit": 1,
  "creation": "2016-04-18 07:38:26.314642",
  "doctype": "DocType",
  "editable_grid": 1,
@@ -53,6 +54,7 @@
    "ignore_user_permissions": 1,
    "in_list_view": 1,
    "label": "Source Warehouse",
+   "link_filters": "[[\"Warehouse\",\"disabled\",\"=\",0],[\"Warehouse\",\"is_group\",\"=\",0]]",
    "options": "Warehouse",
    "read_only_depends_on": "eval:parent.subcontracting_inward_order && doc.is_customer_provided_item"
   },
@@ -207,7 +209,7 @@
  "grid_page_length": 50,
  "istable": 1,
  "links": [],
- "modified": "2025-12-02 11:16:05.081613",
+ "modified": "2026-05-12 12:05:16.687866",
  "modified_by": "Administrator",
  "module": "Manufacturing",
  "name": "Work Order Item",

erpnext/stock/doctype/landed_cost_taxes_and_charges/landed_cost_taxes_and_charges.json

@@ -1,5 +1,6 @@
 {
  "actions": [],
+ "allow_bulk_edit": 1,
  "creation": "2014-07-11 11:51:00.453717",
  "doctype": "DocType",
  "editable_grid": 1,
@@ -13,7 +14,10 @@
   "amount",
   "base_amount",
   "has_corrective_cost",
-  "has_operating_cost"
+  "has_operating_cost",
+  "operation_id",
+  "qty",
+  "operating_component"
  ],
  "fields": [
   {
@@ -78,13 +82,38 @@
    "fieldtype": "Check",
    "label": "Has Operating Cost",
    "read_only": 1
+  },
+  {
+   "fieldname": "operation_id",
+   "fieldtype": "Data",
+   "hidden": 1,
+   "label": "Operation ID",
+   "no_copy": 1,
+   "read_only": 1
+  },
+  {
+   "fieldname": "qty",
+   "fieldtype": "Float",
+   "hidden": 1,
+   "label": "Qty",
+   "no_copy": 1,
+   "non_negative": 1,
+   "read_only": 1
+  },
+  {
+   "fieldname": "operating_component",
+   "fieldtype": "Data",
+   "hidden": 1,
+   "label": "Operating Component",
+   "no_copy": 1,
+   "read_only": 1
   }
  ],
  "grid_page_length": 50,
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2025-07-16 15:27:59.175530",
+ "modified": "2026-05-19 12:21:07.953801",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Landed Cost Taxes and Charges",

erpnext/stock/doctype/landed_cost_taxes_and_charges/landed_cost_taxes_and_charges.py

@@ -22,9 +22,12 @@ class LandedCostTaxesandCharges(Document):
 		expense_account: DF.Link | None
 		has_corrective_cost: DF.Check
 		has_operating_cost: DF.Check
+		operating_component: DF.Data | None
+		operation_id: DF.Data | None
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data
+		qty: DF.Float
 	# end: auto-generated types
 
 	pass

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -9,7 +9,7 @@ import frappe
 from frappe import _, bold
 from frappe.model.mapper import get_mapped_doc
 from frappe.query_builder import DocType
-from frappe.query_builder.functions import Sum
+from frappe.query_builder.functions import Max, Sum
 from frappe.utils import (
 	cint,
 	comma_or,
@@ -3895,28 +3895,33 @@ def get_work_order_details(work_order, company):
 	}
 
 
-def get_consumed_operating_cost(wo_name, bom_no):
+def get_consumed_operating_cost(wo_name, bom_no, operation_id):
 	table = frappe.qb.DocType("Stock Entry")
 	child_table = frappe.qb.DocType("Landed Cost Taxes and Charges")
 	query = (
 		frappe.qb.from_(child_table)
 		.join(table)
 		.on(child_table.parent == table.name)
-		.select(Sum(child_table.amount).as_("consumed_cost"))
+		.select(
+			Sum(child_table.amount).as_("consumed_cost"),
+			Sum(child_table.qty).as_("consumed_qty"),
+			child_table.operating_component,
+		)
 		.where(
 			(table.docstatus == 1)
 			& (table.work_order == wo_name)
 			& (table.purpose == "Manufacture")
 			& (table.bom_no == bom_no)
 			& (child_table.has_operating_cost == 1)
+			& (child_table.operation_id == operation_id)
 		)
+		.groupby(child_table.operation_id, child_table.operating_component)
 	)
-	cost = query.run(pluck="consumed_cost")
+	return query.run(as_dict=True)
-	return cost[0] if cost and cost[0] else 0
 
 
-def get_operating_cost_per_unit(work_order=None, bom_no=None):
+def get_remaining_operating_cost(work_order=None, bom_no=None):
-	operating_cost_per_unit = 0
+	remaining_operating_cost = 0
 	if work_order:
 		if (
 			bom_no
@@ -3931,23 +3936,23 @@ def get_operating_cost_per_unit(work_order=None, bom_no=None):
 			bom_no = work_order.bom_no
 
 		for d in work_order.get("operations"):
+			consumed_op_cost = get_consumed_operating_cost(work_order.name, bom_no, d.name) or []
+			cost = 0
+			for row in consumed_op_cost:
+				cost += flt(row.consumed_cost)
+
 			if flt(d.completed_qty):
-				if not (remaining_qty := flt(d.completed_qty - work_order.produced_qty)):
+				remaining_operating_cost += flt(d.actual_operating_cost - cost)
-					continue
-				operating_cost_per_unit += (
-					flt(d.actual_operating_cost - get_consumed_operating_cost(work_order.name, bom_no))
-					/ remaining_qty
-				)
 			elif work_order.qty:
-				operating_cost_per_unit += flt(d.planned_operating_cost) / flt(work_order.qty)
+				remaining_operating_cost += flt(d.planned_operating_cost) / flt(work_order.qty)
 
 	# Get operating cost from BOM if not found in work_order.
-	if not operating_cost_per_unit and bom_no:
+	if not remaining_operating_cost and bom_no:
 		bom = frappe.db.get_value("BOM", bom_no, ["operating_cost", "quantity"], as_dict=1)
 		if bom.quantity:
-			operating_cost_per_unit = flt(bom.operating_cost) / flt(bom.quantity)
+			remaining_operating_cost = flt(bom.operating_cost) / flt(bom.quantity)
 
-	return operating_cost_per_unit
+	return remaining_operating_cost
 
 
 def get_used_alternative_items(