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Working with a client that has also expressed concerns about this. When digging into the multi-level standard cost details, it appears that consistently all "Direct manufacturing" or "Indirect costs" of type "Setup" are not included (values are all zero even though the cost details for just that level are non-zero).
It is a real problem on BC.In the real life, it is commun to have pick a component for a production order and detect a problem on this component. this component must be moved to a quality control bin and a new warehouse pick is then needed. But at the production order level, this movement is not considered.