diff --git a/internal/modules/closings/dto/closingKeuangan.dto.go b/internal/modules/closings/dto/closingKeuangan.dto.go
index cf4b5b54..13e7c196 100644
--- a/internal/modules/closings/dto/closingKeuangan.dto.go
+++ b/internal/modules/closings/dto/closingKeuangan.dto.go
@@ -96,7 +96,7 @@ func getFlagLabel(flagType utils.FlagType) string {
 	return "Pembelian " + string(flagType)
 }
 
-func buildHppItemsByPurchaseFlags(purchaseItems []entities.PurchaseItem, totalWeightSold, totalPopulation float64) []HppItem {
+func buildHppItemsByPurchaseFlags(purchaseItems []entities.PurchaseItem, totalWeightProduced, totalPopulation float64) []HppItem {
 	flags := []utils.FlagType{
 		utils.FlagDOC, utils.FlagPullet, utils.FlagLayer, utils.FlagPakan,
 		utils.FlagPreStarter, utils.FlagStarter, utils.FlagFinisher,
@@ -125,7 +125,7 @@ func buildHppItemsByPurchaseFlags(purchaseItems []entities.PurchaseItem, totalWe
 
 			if isValid && !seenFlags[flagType] {
 				amount := sumPurchasesByFlag(purchaseItems, flagType)
-				rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightSold)
+				rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightProduced)
 
 				items = append(items, HppItem{
 					Type: getFlagLabel(flagType),
@@ -144,14 +144,14 @@ func buildHppItemsByPurchaseFlags(purchaseItems []entities.PurchaseItem, totalWe
 
 // === HPP BAHAN BAKU (from ProjectBudget + ExpenseRealization) ===
 
-func ToHppBahanBakuGroup(budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightSold, totalPopulation float64) HppGroup {
+func ToHppBahanBakuGroup(budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightProduced, totalPopulation float64) HppGroup {
 	items := []HppItem{}
 
 	// Overhead: all budgets vs (all expenses EXCEPT ekspedisi)
 	budgetAmount := sumBudgetsByFilter(budgets, func(*entities.ProjectBudget) bool { return true })
 	realizationAmount := sumRealizationsByFilter(realizations, filterRealizationExceptFlag(utils.FlagEkspedisi))
-	budgetRpPerBird, budgetRpPerKg := calculatePerUnitMetrics(budgetAmount, totalPopulation, totalWeightSold)
-	realizationRpPerBird, realizationRpPerKg := calculatePerUnitMetrics(realizationAmount, totalPopulation, totalWeightSold)
+	budgetRpPerBird, budgetRpPerKg := calculatePerUnitMetrics(budgetAmount, totalPopulation, totalWeightProduced)
+	realizationRpPerBird, realizationRpPerKg := calculatePerUnitMetrics(realizationAmount, totalPopulation, totalWeightProduced)
 
 	if budgetAmount > 0 || realizationAmount > 0 {
 		items = append(items, HppItem{
@@ -165,7 +165,7 @@ func ToHppBahanBakuGroup(budgets []entities.ProjectBudget, realizations []entiti
 
 	// Ekspedisi: no budgeting, only expenses WITH flag EKSPEDISI
 	ekspedisiAmount := sumRealizationsByFilter(realizations, filterRealizationByNonstockFlag(utils.FlagEkspedisi))
-	ekspedisiRpPerBird, ekspedisiRpPerKg := calculatePerUnitMetrics(ekspedisiAmount, totalPopulation, totalWeightSold)
+	ekspedisiRpPerBird, ekspedisiRpPerKg := calculatePerUnitMetrics(ekspedisiAmount, totalPopulation, totalWeightProduced)
 
 	if ekspedisiAmount > 0 {
 		items = append(items, HppItem{
@@ -185,7 +185,7 @@ func ToHppBahanBakuGroup(budgets []entities.ProjectBudget, realizations []entiti
 
 // === HPP SUMMARY ===
 
-func ToSummaryHpp(label string, purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightSold, totalPopulation float64) SummaryHpp {
+func ToSummaryHpp(label string, purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightProduced, totalPopulation float64) SummaryHpp {
 	// Budget: purchases + budgets
 	purchaseTotal := sumPurchaseTotal(purchaseItems)
 	budgetTotal := sumBudgetsByFilter(budgets, func(*entities.ProjectBudget) bool { return true })
@@ -194,8 +194,8 @@ func ToSummaryHpp(label string, purchaseItems []entities.PurchaseItem, budgets [
 	// Realization: all expenses
 	totalRealization := sumRealizationsByFilter(realizations, func(*entities.ExpenseRealization) bool { return true })
 
-	budgetRpPerBird, budgetRpPerKg := calculatePerUnitMetrics(totalBudget, totalPopulation, totalWeightSold)
-	realizationRpPerBird, realizationRpPerKg := calculatePerUnitMetrics(totalRealization, totalPopulation, totalWeightSold)
+	budgetRpPerBird, budgetRpPerKg := calculatePerUnitMetrics(totalBudget, totalPopulation, totalWeightProduced)
+	realizationRpPerBird, realizationRpPerKg := calculatePerUnitMetrics(totalRealization, totalPopulation, totalWeightProduced)
 
 	return SummaryHpp{
 		Label: label,
@@ -206,16 +206,16 @@ func ToSummaryHpp(label string, purchaseItems []entities.PurchaseItem, budgets [
 	}
 }
 
-func ToHppPurchasesSection(purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightSold, totalPopulation float64) HppPurchasesSection {
+func ToHppPurchasesSection(purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightProduced, totalPopulation float64) HppPurchasesSection {
 	hppGroups := []HppGroup{
 		{
 			GroupName: "HPP dan Pengeluaran",
-			Data:      buildHppItemsByPurchaseFlags(purchaseItems, totalWeightSold, totalPopulation),
+			Data:      buildHppItemsByPurchaseFlags(purchaseItems, totalWeightProduced, totalPopulation),
 		},
-		ToHppBahanBakuGroup(budgets, realizations, totalWeightSold, totalPopulation),
+		ToHppBahanBakuGroup(budgets, realizations, totalWeightProduced, totalPopulation),
 	}
 
-	summaryHpp := ToSummaryHpp("HPP", purchaseItems, budgets, realizations, totalWeightSold, totalPopulation)
+	summaryHpp := ToSummaryHpp("HPP", purchaseItems, budgets, realizations, totalWeightProduced, totalPopulation)
 
 	return HppPurchasesSection{
 		Hpp:        hppGroups,
@@ -266,37 +266,33 @@ func ToPenjualanItems(projectFlockCategory string, deliveryProducts []entities.M
 	return items
 }
 
-func ToPembelianItems(purchases []entities.PurchaseItem, totalPopulation, totalWeightSold float64) []PLItem {
-	amount := sumPurchasesByFilter(purchases, func(item *entities.PurchaseItem) bool {
-		if item.Product == nil || len(item.Product.Flags) == 0 {
-			return false
-		}
-		for _, flag := range item.Product.Flags {
-			flagType := strings.ToUpper(flag.Name)
-			if flagType == string(utils.FlagDOC) || flagType == string(utils.FlagOVK) || flagType == string(utils.FlagPakan) {
-				return true
-			}
-		}
-		return false
-	})
+func ToPembelianItems(purchases []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalPopulation, totalWeightProduced float64) []PLItem {
+	// Calculate total cost using same logic as report penjualan:
+	// Total Cost = All Purchase Items + All BOP Expenses
+	purchaseAmount := sumPurchaseTotal(purchases)
 
-	rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightSold)
+	// Get BOP expenses (all expenses except ekspedisi)
+	bopAmount := sumRealizationsByFilter(realizations, filterRealizationExceptFlag(utils.FlagEkspedisi))
+
+	totalCost := purchaseAmount + bopAmount
+
+	rpPerBird, rpPerKg := calculatePerUnitMetrics(totalCost, totalPopulation, totalWeightProduced)
 	return []PLItem{
-		ToPLItem("Pembelian Sapronak Supplier", ToFinancialMetrics(rpPerBird, rpPerKg, amount)),
+		ToPLItem("Harga Pokok Penjualan (HPP)", ToFinancialMetrics(rpPerBird, rpPerKg, totalCost)),
 	}
 }
 
-func ToOverheadItems(budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalPopulation, totalWeightSold float64) []PLItem {
+func ToOverheadItems(budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalPopulation, totalWeightProduced float64) []PLItem {
 	realizationAmount := sumRealizationsByFilter(realizations, filterRealizationExceptFlag(utils.FlagEkspedisi))
-	rpPerBird, rpPerKg := calculatePerUnitMetrics(realizationAmount, totalPopulation, totalWeightSold)
+	rpPerBird, rpPerKg := calculatePerUnitMetrics(realizationAmount, totalPopulation, totalWeightProduced)
 	return []PLItem{
 		ToPLItem("Pengeluaran Overhead", ToFinancialMetrics(rpPerBird, rpPerKg, realizationAmount)),
 	}
 }
 
-func ToEkspedisiItems(realizations []entities.ExpenseRealization, totalPopulation, totalWeightSold float64) []PLItem {
+func ToEkspedisiItems(realizations []entities.ExpenseRealization, totalPopulation, totalWeightProduced float64) []PLItem {
 	amount := sumRealizationsByFilter(realizations, filterRealizationByNonstockFlag(utils.FlagEkspedisi))
-	rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightSold)
+	rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightProduced)
 	return []PLItem{
 		ToPLItem("Beban Ekspedisi", ToFinancialMetrics(rpPerBird, rpPerKg, amount)),
 	}
@@ -348,7 +344,7 @@ func ToReportResponse(hppPurchases HppPurchasesSection, profitLoss ProfitLossSec
 
 // === MAIN BUILDER ===
 
-func ToClosingKeuanganReport(projectFlockCategory string, purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, deliveryProducts []entities.MarketingDeliveryProduct, chickins []entities.ProjectChickin) ReportResponse {
+func ToClosingKeuanganReport(projectFlockCategory string, purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, deliveryProducts []entities.MarketingDeliveryProduct, chickins []entities.ProjectChickin, totalWeightProduced float64) ReportResponse {
 	var totalPopulation float64
 	var totalWeightSold float64
 
@@ -360,12 +356,13 @@ func ToClosingKeuanganReport(projectFlockCategory string, purchaseItems []entiti
 		totalWeightSold += delivery.TotalWeight
 	}
 
-	hppSection := ToHppPurchasesSection(purchaseItems, budgets, realizations, totalWeightSold, totalPopulation)
+	// Use totalWeightProduced for HPP calculation (not totalWeightSold)
+	hppSection := ToHppPurchasesSection(purchaseItems, budgets, realizations, totalWeightProduced, totalPopulation)
 
 	penjualanItems := ToPenjualanItems(projectFlockCategory, deliveryProducts, totalPopulation, totalWeightSold)
-	pembelianItems := ToPembelianItems(purchaseItems, totalPopulation, totalWeightSold)
-	overheadItems := ToOverheadItems(budgets, realizations, totalPopulation, totalWeightSold)
-	ekspedisiItems := ToEkspedisiItems(realizations, totalPopulation, totalWeightSold)
+	pembelianItems := ToPembelianItems(purchaseItems, budgets, realizations, totalPopulation, totalWeightProduced)
+	overheadItems := ToOverheadItems(budgets, realizations, totalPopulation, totalWeightProduced)
+	ekspedisiItems := ToEkspedisiItems(realizations, totalPopulation, totalWeightProduced)
 	plSection := ToProfitLossSection(penjualanItems, pembelianItems, overheadItems, ekspedisiItems)
 
 	return ToReportResponse(hppSection, plSection)
diff --git a/internal/modules/closings/dto/closingOverhead.dto.go b/internal/modules/closings/dto/closingOverhead.dto.go
index 95f3e10b..71975da1 100644
--- a/internal/modules/closings/dto/closingOverhead.dto.go
+++ b/internal/modules/closings/dto/closingOverhead.dto.go
@@ -69,7 +69,7 @@ func ToOverheadDTO(budget *entity.ProjectBudget, realization *entity.ExpenseReal
 	return dto
 }
 
-func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalChickinQty float64) OverheadListDTO {
+func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalChickinQty, totalActualPopulation float64) OverheadListDTO {
 	overheadsByNonstockID := make(map[uint]*OverheadDTO)
 	latestDateByNonstockID := make(map[uint]string)
 
@@ -119,7 +119,8 @@ func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.Ex
 
 	for nonstockID, overhead := range overheadsByNonstockID {
 		overhead.ActualDate = latestDateByNonstockID[nonstockID]
-		overhead.CostPerBird = calculateCostPerBird(overhead.ActualTotalAmount, totalChickinQty)
+
+		overhead.CostPerBird = calculateCostPerBird(overhead.ActualTotalAmount, totalActualPopulation)
 
 		if overhead.ActualQuantity > 0 {
 			overhead.ActualUnitPrice = overhead.ActualTotalAmount / overhead.ActualQuantity
@@ -139,7 +140,7 @@ func ToOverheadListDTOs(budgets []entity.ProjectBudget, realizations []entity.Ex
 			BudgetTotalAmount: totalBudgetAmount,
 			ActualQuantity:    totalActualQuantity,
 			ActualTotalAmount: totalActualAmount,
-			CostPerBird:       calculateCostPerBird(totalActualAmount, totalChickinQty),
+			CostPerBird:       calculateCostPerBird(totalActualAmount, totalActualPopulation),
 		},
 		Overheads: overheadItems,
 	}
@@ -158,9 +159,9 @@ func calculateTotal(qty, price float64) float64 {
 	return qty * price
 }
 
-func calculateCostPerBird(totalPrice, totalChickinQty float64) float64 {
-	if totalChickinQty > 0 {
-		return totalPrice / totalChickinQty
+func calculateCostPerBird(totalPrice, totalActualPopulation float64) float64 {
+	if totalActualPopulation > 0 {
+		return totalPrice / totalActualPopulation
 	}
 	return 0
 }
diff --git a/internal/modules/closings/module.go b/internal/modules/closings/module.go
index 494f2736..c89e6125 100644
--- a/internal/modules/closings/module.go
+++ b/internal/modules/closings/module.go
@@ -13,6 +13,7 @@ import (
 	rMarketings "gitlab.com/mbugroup/lti-api.git/internal/modules/marketing/repositories"
 	rChickin "gitlab.com/mbugroup/lti-api.git/internal/modules/production/chickins/repositories"
 	rProjectFlock "gitlab.com/mbugroup/lti-api.git/internal/modules/production/project_flocks/repositories"
+	rRecording "gitlab.com/mbugroup/lti-api.git/internal/modules/production/recordings/repositories"
 	rPurchase "gitlab.com/mbugroup/lti-api.git/internal/modules/purchases/repositories"
 
 	rUser "gitlab.com/mbugroup/lti-api.git/internal/modules/users/repositories"
@@ -31,11 +32,12 @@ func (ClosingModule) RegisterRoutes(router fiber.Router, db *gorm.DB, validate *
 	marketingDeliveryProductRepo := rMarketings.NewMarketingDeliveryProductRepository(db)
 	expenseRealizationRepo := rExpenseRealization.NewExpenseRealizationRepository(db)
 	chickinRepo := rChickin.NewChickinRepository(db)
+	recordingRepo := rRecording.NewRecordingRepository(db)
 	purchaseRepo := rPurchase.NewPurchaseRepository(db)
 	approvalRepo := commonRepo.NewApprovalRepository(db)
 	approvalService := commonSvc.NewApprovalService(approvalRepo)
 
-	closingService := sClosing.NewClosingService(closingRepo, projectFlockRepo, marketingRepo, marketingDeliveryProductRepo, approvalService, expenseRealizationRepo, projectBudgetRepo, chickinRepo, purchaseRepo, validate)
+	closingService := sClosing.NewClosingService(closingRepo, projectFlockRepo, marketingRepo, marketingDeliveryProductRepo, approvalService, expenseRealizationRepo, projectBudgetRepo, chickinRepo, purchaseRepo, recordingRepo, validate)
 	sapronakService := sClosing.NewSapronakService(closingRepo, projectFlockKandangRepo, validate)
 	userService := sUser.NewUserService(userRepo, validate)
 
diff --git a/internal/modules/closings/services/closing.service.go b/internal/modules/closings/services/closing.service.go
index 29001149..1cb26948 100644
--- a/internal/modules/closings/services/closing.service.go
+++ b/internal/modules/closings/services/closing.service.go
@@ -15,6 +15,7 @@ import (
 	marketingRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/marketing/repositories"
 	chickinRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/production/chickins/repositories"
 	projectflockRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/production/project_flocks/repositories"
+	recordingRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/production/recordings/repositories"
 	purchaseRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/purchases/repositories"
 	"gitlab.com/mbugroup/lti-api.git/internal/utils"
 	approvalutils "gitlab.com/mbugroup/lti-api.git/internal/utils/approvals"
@@ -47,9 +48,10 @@ type closingService struct {
 	ProjectBudgetRepo            projectflockRepository.ProjectBudgetRepository
 	ChickinRepo                  chickinRepository.ProjectChickinRepository
 	PurchaseRepo                 purchaseRepository.PurchaseRepository
+	RecordingRepo                recordingRepository.RecordingRepository
 }
 
-func NewClosingService(repo repository.ClosingRepository, projectFlockRepo projectflockRepository.ProjectflockRepository, marketingRepo marketingRepository.MarketingRepository, marketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository, approvalSvc commonSvc.ApprovalService, expenseRealizationRepo expenseRealizationRepository.ExpenseRealizationRepository, projectBudgetRepo projectflockRepository.ProjectBudgetRepository, chickinRepo chickinRepository.ProjectChickinRepository, purchaseRepo purchaseRepository.PurchaseRepository, validate *validator.Validate) ClosingService {
+func NewClosingService(repo repository.ClosingRepository, projectFlockRepo projectflockRepository.ProjectflockRepository, marketingRepo marketingRepository.MarketingRepository, marketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository, approvalSvc commonSvc.ApprovalService, expenseRealizationRepo expenseRealizationRepository.ExpenseRealizationRepository, projectBudgetRepo projectflockRepository.ProjectBudgetRepository, chickinRepo chickinRepository.ProjectChickinRepository, purchaseRepo purchaseRepository.PurchaseRepository, recordingRepo recordingRepository.RecordingRepository, validate *validator.Validate) ClosingService {
 	return &closingService{
 		Log:                          utils.Log,
 		Validate:                     validate,
@@ -62,6 +64,7 @@ func NewClosingService(repo repository.ClosingRepository, projectFlockRepo proje
 		ProjectBudgetRepo:            projectBudgetRepo,
 		ChickinRepo:                  chickinRepo,
 		PurchaseRepo:                 purchaseRepo,
+		RecordingRepo:                recordingRepo,
 	}
 }
 
@@ -379,7 +382,14 @@ func (s closingService) GetOverhead(c *fiber.Ctx, projectFlockID uint) (*dto.Ove
 		totalChickinQty += chickin.UsageQty
 	}
 
-	result := dto.ToOverheadListDTOs(budgets, realizations, totalChickinQty)
+	totalDepletion, err := s.RecordingRepo.GetTotalDepletionByProjectFlockID(c.Context(), projectFlockID)
+	if err != nil {
+		s.Log.Warnf("GetTotalDepletionByProjectFlockID error: %v", err)
+	}
+
+	totalActualPopulation := totalChickinQty - totalDepletion
+
+	result := dto.ToOverheadListDTOs(budgets, realizations, totalChickinQty, totalActualPopulation)
 
 	return &result, nil
 }
@@ -435,7 +445,12 @@ func (s closingService) GetClosingKeuangan(c *fiber.Ctx, projectFlockID uint) (*
 		return nil, fiber.NewError(fiber.StatusInternalServerError, "Failed to fetch chickins")
 	}
 
-	report := dto.ToClosingKeuanganReport(projectFlock.Category, purchaseItems, budgets, realizations, deliveryProducts, chickins)
+	totalWeightProduced, _, err := s.RecordingRepo.GetProductionWeightAndQtyByProjectFlockID(c.Context(), projectFlockID)
+	if err != nil {
+		s.Log.Warnf("GetProductionWeightAndQtyByProjectFlockID error: %v", err)
+	}
+
+	report := dto.ToClosingKeuanganReport(projectFlock.Category, purchaseItems, budgets, realizations, deliveryProducts, chickins, totalWeightProduced)
 
 	return &report, nil
 }