Periodic Costing Overview > Concepts > Determine By-Product Periodic Cost by Last Period’s Unit Cost
  
Determine By-Product Periodic Cost by Last Period’s Unit Cost
The system evaluates the by-product PC cost by the last period’s PC unit cost. When the system calculates by-product WO receipts and base item WO closures, it evaluates by the last period PC unit cost.
You can modify a by-product’s low-level cost of the last period, so the system can use the data to evaluate the current period cost.
For co-/by-product items, the system does not create a GL transaction for PC and does not calculate the ending cost correctly when the accounting period close is not in the same period as the WO receipt period.