Abstract: A method, system and program product for allowing an end user of a costing process to analyze assemblies in a manufacturing process which use common technology or parts. A computer database is maintained for storing bills of materials for manufacturing assemblies. A part is selected which is common to one or more manufacturing assemblies. Using where-used cost logic, the where-used cost of the selected part in the bills of materials is determined to provide the cost of the selected part where used in said manufacturing assemblies. The where-used costs are provided to the user for approval. The bills of materials are updated in the database with approved where-used costs of the selected part.