#### Specific Cost / MWAC hybrid

Specific Cost / MWAC hybrid is a method of tracking Moving Weighted Average Cost but narrowed down to a specific batch of items within the one item code. Each different batch of the same item code will have its own MWAC. If only one purchase is made for a specific batch, then the MWAC for that batch is also the exact purchase price of the goods.

For example, let’s say you batch track an item code for billets of steel. Each time you purchase more billets, those billets belong to a specific batch based on the mill’s heat certificate. When you receive this product into the system from a purchase, you will assign a batch number to it, and the actual cost of that batch purchased is stored by Accentis Enterprise.

When consuming billet steel, the operator must tell Accentis Enterprise which batch they are consuming and what quantity. Therefore, we know the cost of the batch of steel that is being used. If the batch in question was only purchased once, then we also know the exact purchase price at the point of consumption.