Pros/Cons of Actual costing at lot level

Summary:
Pros/Cons of Actual costing at lot level

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Our client requirement is to have actual costing at lot level. Majority of Business for client is dropship and they want to see the profitability per order. The main consideration for client is to link the sales order back to the original cost of item on the PO. I want to understand what is the pros/cons of the maintaining the item cost at lot level. Will it cause issue in month end reconciliation and any performance issues in cost processing.

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