[IMP][V10,V12][mrp_average_cost] better to also work with Real Cost or FIFO and Link with work center and routing for the labour cost

[bunhin]

I believe this module can also be used when costing method is FIFO beside the average costing as intended, because default odoo only take standard cost from product form for the FIFO costing method (in other word, default odoo only support standard cost.; by add cost method = fifo beside the average as is now.

Other improvement is on labour cost,
the labour time will be much better to be taken from workcenter and the operation time definition (when workorder is used)

To support real time reporting with balance condition, the calculated use of labour cost, should have an accounting entries to an account such as "pre-calculated or un-accrued labour expenses"

Thank you.