* feat: default account head for operating cost (#41985) (cherry picked from commitfd7666a029) # Conflicts: # erpnext/manufacturing/doctype/bom/bom.py # erpnext/setup/doctype/company/company.json * chore: fix conflicts * chore: fix conflicts * chore: fix conflicts * chore: fix conflicts --------- Co-authored-by: rohitwaghchaure <rohitw1991@gmail.com> (cherry picked from commit44c16713ba)