RE: Difference in price of Semi-Finished Good item which is used in Parent Finished Good item.
First off: I love it that you call upon Ludwig. He is the best. Good call.
Now... You do have some work to do with your cost prices. You have some MAJOR discrepancies.
You have a production order that is estimated to cost 170k for 285, but have posted 25k for 350? Something does not add up. Literally.
The cost price you see on the finished goods is estimated and consumed in your production order is based off the cost price on the item and thus you get that sum.
What type of costing method are you using? Standard cost or FIFO?
If you use FIFO, this will be adjusted when doing inventory closing...
The physical cost is an "estimation" that rely on your item cost prices. Posting report as finished or doing purchase receipts are examples of when these are used.
Ending a production order or posting invoice on a purchase order is the financial posting.
If the cost price varies the inventory closing will adjust these and give the right cost price up the chain. Note that tracking dimensions like serial numbers and batch numbers can override the FIFO principles as well as marking two orders, like if you create a production directly from a sales order or use pegged production type instead of "item".