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This video tutorial is part of Sabre Virtual Demo series, focusing on recording actual production costs in Business Central. It explains how Business Central can track material, labor, overhead, and subcontracting costs on Production Orders. The costs entries in the general ledger vary based on the costing method used. The tutorial demonstrates an example of recording actual material, labor, and overhead costs compared to expected costs. Costs in Production Orders are determined by Production BOM and Routing assigned to the finished good item on the Item Card, using the example of a Super Speed Bike.