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Generally, the upper tab is populated when you select Fill > By Balances button on the tab toolbar. The indirect costs recorded to the Work-in-progress account will be listed. Alternatively, you can add expenses or costs manually.

The "Costing (create)" form. The Costing tab

To add a cost, click the Add button (refer to Using the pick operation). In the Amount column, enter the amount and in the GL Accounts column, select the account from the chart of accounts.

In the lower table, add the items to which the costs must be allocated. Click the Distribute by Quantity button to allocate the listed costs by quantity to the listed items.

The tab

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toolbar buttons

You can use the Up and Down ( Image Removed  ) arrows to rearrange the items in the list.

Click the Fill > By Balances button to populate the list with expenses recorded to the Work-in-Progress account.

Click the Distribute by Quantity button to allocate the expenses to the manufactured goods proportionally to their quantities.