“all materials are input at the commencement of the process” this sentence is so nasty!!!!!!! i have the same problem with you when sorting out the material cost! i re-read the sentence again and again ! but never figure out the implication should be all material= 100%!!!!!!!! now i get it. why they didn’t explain that clearly? just add material degree of completion 100% lol waste my time,seriously but anyway, thanks a lot