Hi..
If you use “product cost by order” method to calculate COGM, you should understand how to calculate WIP.
WIP amount = Input amount(Debit amount) – standard cost for FG.
So, PUP price for 40 qty is calculated by standard cost for FG.
For example FI document.
Input amount is 0. Standard price for qty 40 is 40.
DR) FG 40 CR) clearing account 40 => Material ledger’s PUP.
DR) clearing 40 CR) WIP 40