Dear Rio san,
Answer question for CA as below :
1)Why var expense up from 1.35 -> 1.65 B/kg on May -> June?
Ans : On May 2016 our APM situation is difficult to control to target because inside scrap decrease -9% from budget.So, we slide var expense 500KB from May to June and unit price of NG May actual 8.25B/kg but June FCST use same budget 9.50B/kg.
2)Why fix expense increase 2MB from last month
Ans : 1)MT repair 174KB -> 1032KB (+858) because we follow repair item on June as budget.
2)Overhead(MAT Gen) 0KB -> 1142KB(+1142) because on May our APM situation difficult to control, so we request allocate part of CA share to EX&ST but on June we fix as budget.
This is the reason why our process cost up from 1.09 -> 1.22B/kg on June 2016.For June situation same as May because inside scrap down -7% from budget we try to work hard for recovery APM on target.