{
  "schema_version": 1,
  "illustrative": true,
  "order": "MO-C100",
  "currency": "CNY",
  "scope": "四项管理分析，非完整产品成本或财务入库价值",
  "good_output": 100,
  "finished_scrap": 0,
  "ending_wip": 0,
  "baseline_id": "BASE-01",
  "rate_version": "RATE-02",
  "snapshot": "COST-v1",
  "baseline": {
    "material": {
      "quantity": "200",
      "rate": "10",
      "unit": "件"
    },
    "labor": {
      "quantity": "20",
      "rate": "50",
      "unit": "人时"
    },
    "overhead": {
      "quantity": "10",
      "rate": "50",
      "unit": "机时"
    },
    "energy": {
      "quantity": "100",
      "rate": "0.80",
      "unit": "kWh"
    }
  },
  "actual_rates": {
    "material": "11",
    "labor": "55",
    "energy": "0.90"
  },
  "material_records": [
    {
      "id": "WMS-MOVE-01",
      "kind": "transfer_to_line",
      "quantity": 212
    },
    {
      "id": "WMS-RETURN-01",
      "kind": "unconsumed_return",
      "quantity": 4
    },
    {
      "id": "WMS-BAL-01",
      "kind": "ending_raw_stock",
      "quantity": 2
    },
    {
      "id": "MES-CONS-01",
      "kind": "consumption",
      "quantity": 200,
      "reason": "normal"
    },
    {
      "id": "MES-CONS-02",
      "kind": "consumption",
      "quantity": 6,
      "reason": "rework",
      "rework_order": "RW-C100"
    },
    {
      "id": "QMS-SCRAP-01",
      "kind": "already_consumed_scrap",
      "quantity": 6,
      "note": "已计入耗用，不再追加成本"
    }
  ],
  "labor_records": [
    {
      "id": "TIME-01",
      "hours": "21",
      "reason": "normal"
    },
    {
      "id": "TIME-02",
      "hours": "2",
      "reason": "rework",
      "rework_order": "RW-C100"
    },
    {
      "id": "TIME-03",
      "hours": "-1",
      "reason": "normal",
      "corrects": "TIME-01"
    }
  ],
  "machine_records": [
    {
      "id": "MACHINE-01",
      "hours": "11",
      "reason": "normal"
    },
    {
      "id": "MACHINE-02",
      "hours": "1",
      "reason": "rework",
      "rework_order": "RW-C100"
    }
  ],
  "energy": {
    "id": "METER-01",
    "start_kwh": "1000",
    "end_kwh": "1120",
    "exclusive_order_window": true,
    "classified_rework_kwh": "20",
    "classification_reference": "ENERGY-RW-01"
  },
  "pool": {
    "id": "POOL-01",
    "amount": "5500",
    "basis": "machine_hours",
    "total_basis": "100",
    "other_orders_basis": "88",
    "excludes": [
      "direct_material",
      "direct_labor",
      "direct_energy"
    ],
    "note": "本次受控分析窗口，分母包括本工单及其他工单"
  },
  "expected": {
    "actual_quantities": {
      "material": "206",
      "labor": "22",
      "overhead": "12",
      "energy": "120"
    },
    "amounts": {
      "material": "2266",
      "labor": "1210",
      "overhead": "660",
      "energy": "108"
    },
    "baseline_total": "3580",
    "actual_total": "4244",
    "variance_total": "664",
    "quantity_effect": "276",
    "rate_effect": "388",
    "rework_subset": "249",
    "other_orders_allocation": "4840",
    "unit_selected_cost": "42.44",
    "material_rate_12_total": "4450",
    "late_one_labor_hour_total": "4299"
  }
}