This module is scaffolded and wired to Firestore. The following features are queued for implementation:
☐ Standard cost per SKU = material cost + labor + overhead per case
☐ Actual cost from production runs — ingredient lots × current cost
☐ Yield variance: theoretical cases vs actual cases with $ impact
☐ Scrap and rework cost by formula and date
☐ Inventory valuation report (FIFO) for accountant
☐ Shrinkage and waste cost by category
☐ Material cost trend by ingredient over time
☐ Margin analysis per SKU at current sell price