As a result of WIP summary, I have gone back to relook at the summary and I have found that this is not actually what we see.
We have booked some of FG complete at beginning of the week and we have not deducted the shipment of CW42.
Therefore, you would still see positive 105TEUR for change of FG. In reality, we could only see approximately 50TEUR.
The total change in WIP + FG would approximately be around 25TEUR with taking consideration of everything.
According to my calculation, we would need to follow our FG plan in order to make 100TEUR positive in change of FG with assumption of change in WIP = 0.