CV-2026-08 · IVR August 2026 · sales January–August 2026
Spectrum product cost
Finished panels mapped to AX item / config with core, face, and back. Unit costs from the July 2026 IVR. YTD volume and FOB mill dollars from the 2026 sales extract.
YTD FOB sales
$12,975,493
373,261 pcs · ASP $34.76
Std GM on costed mix
8.8%
$1,007,926 · 571 SKUs with pieces
ASP vs std cost
$37.48
Cost $34.18 / pc on mapped shipments
Mapping coverage
88%
205 configs unmapped · $1,537,461 sales gap
Monthly sales
FOB mill $ shipped · Jan–Aug 2026
Cost mix
Core, overlays, conversion — weighted by pieces shipped
- Core77%
- Face14%
- Back9%
Material mix
IVR unit cost × BOM, weighted by YTD pieces
Sales movers
Highest YTD FOB mill $
- 16-1401113/4 23.75 X 52.75 MDF NAUF Medex PSF 2 Layer Black FACE PSF 2 Layer Black BACK Custom Cut LF HERCULES 1003817-0002 WAX REV. AE Paint 4 Edges$642,061-86%
- 17-1776983/4 48-1/2 X 96-1/2 Spectracore Blank Melamine Carnation White FACE Melamine Carnation White BACK$547,40329%
- 18-1782296.0MM 49 X 97 MDF NAUF Rolled Paper White Stipple FACE Raw BACK$521,8113%
- 17-2187604 x 8 0.495" NAF PBC M-S Ind Pine Collins$268,42427%
- 17-2187614 x 8 0.736" NAF PBC M-S Ind Pine Collins$248,54321%
- 18-30326749 x 97 3/4" PC-2 MDF Lami$207,16210%
- 18-3242045 x 9 1/2" Pine$203,492-22%
YTD sales by process
Melamine, roll press, PSF, veneer
AX item P&L
Standard cost × pieces vs FOB mill $
| Line | Sales | Pcs | Cost | GM% |
|---|---|---|---|---|
| 17 Melamine | $3,824,796 | 81,949 | $32.34 | 30.7% |
| 18 Rolled overlay | $3,316,323 | 104,554 | $31.02 | 2.2% |
| 15 Spectraboard melamine | $1,564,021 | 22,317 | $40.64 | 42.0% |
| 16 Phenolic sat. film | $1,501,641 | 42,230 | $58.03 | -63.2% |
| 14 Spectraboard rolled | $775,461 | 9,932 | $44.35 | 43.2% |
| 37 UV / miscellaneous | $389,780 | 37,065 | $18.15 | -72.6% |
| 13 Hardwood veneer core | $31,404 | 2,054 | $15.81 | -3.4% |
| 22 PB sheet stock | $24,655 | 2,817 | $0.69 | 92.1% |
| 11 Hardwood board core | $9,899 | 2,217 | $13.97 | -212.9% |
| 12 Hardwood Pro Core | $52 | 4 | $0.00 | 100.0% |
Source: Spectrum Raw Materials Mapping to AX Config + 2026 Sales (FOB mill $, PC shipped, SF shipped). Finished panel = core + face + back. Labor and overhead are currently $0 pending actual conversion rates. Roll-press overlay (item 20030) is costed per SF from IVR. GM is actual YTD ASP versus current standard material cost — not a posted actual-costing ledger.