I am working within the WIPCOST (Manufacturing Module) table and trying to determine the calculation of material variance.  I put in my Work Order number in the MFGNUM field.  The TXNTYP is 9 for Material Variance.  Then the AMOUNT is what is booking to my Material Variance account. I noticed two other fields within this tables that give me two numbers whose sum equal my variance. CSTELM(0) and CSTELM(1) when added together give me my AMOUNT.   These are labeled as "ELEMENTS OF COST."  Does anyone know how these numbers are being generated?  We are trying to see why we are having so much material variance, but cannot figure out the system is calculated these ELEMENTS OF COST numbers.