1) Region (Group of WH)

Legal Entity - private label price, amortization of brands (with markup)

marketing entity - all the revenue

Mangement Reporting - actual sales price, actual cost (without markup)

CO-PA Fully absorbtion cost (NAIT)

Profit center design and CO-PA design needs to be integrated.

Mill Profitability - Customer/Product ( Revenue and Cost )

Mill View - Legal entity revenue and cost

Allocation - Indirect cost

Manufacturing variance will be at the SKU Level and at the end of the month; we
will distribute the variances based on SKU Level to CO-PA P&L