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Work definition cost - Perpetual average cost

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Summary:

when performing two work orders under the same conditions using the average cost generates a difference between the unit cost of the item.

Content (required):

There are two work orders OT-1050-34 and OT-1050-35 that contain the same execution conditions in terms of quantity to be produced and lots of raw materials used, in the distribution of costs the same amount of unit cost for both but when reviewing the unit cost of the item from the "Review item costs" task, we have a difference in the unit cost calculation in those different WOs.

My question is why does the unit cost of the article change if the production conditions and type of cost (average) are the same?

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