test: Independent Manufacture Entry

- Check validations
- Check if FG basic rate is calculated correctly
diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.py b/erpnext/stock/doctype/stock_entry/stock_entry.py
index d3295d6..30e0bb8 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.py
@@ -35,6 +35,7 @@
 from erpnext.stock.utils import get_bin, get_incoming_rate
 
 
+class FinishedGoodError(frappe.ValidationError): pass
 class IncorrectValuationRateError(frappe.ValidationError): pass
 class DuplicateEntryForWorkOrderError(frappe.ValidationError): pass
 class OperationsNotCompleteError(frappe.ValidationError): pass
@@ -755,13 +756,18 @@
 				finished_items.append(d.item_code)
 
 		if len(set(finished_items)) > 1:
-			frappe.throw(_("Multiple items cannot be marked as finished item"))
+			frappe.throw(
+				msg=_("Multiple items cannot be marked as finished item"),
+				title=_("Note"),
+				exc=FinishedGoodError
+			)
 
 		if self.purpose == "Manufacture":
 			if not finished_items:
 				frappe.throw(
 					msg=_("There must be atleast 1 Finished Good in this Stock Entry").format(self.name),
-					title=_("Missing Finished Good")
+					title=_("Missing Finished Good"),
+					exc=FinishedGoodError
 				)
 
 			allowance_percentage = flt(
diff --git a/erpnext/stock/doctype/stock_entry/test_stock_entry.py b/erpnext/stock/doctype/stock_entry/test_stock_entry.py
index 0679467..59cadc4 100644
--- a/erpnext/stock/doctype/stock_entry/test_stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/test_stock_entry.py
@@ -15,7 +15,7 @@
 	set_item_variant_settings,
 )
 from erpnext.stock.doctype.serial_no.serial_no import *  # noqa
-from erpnext.stock.doctype.stock_entry.stock_entry import move_sample_to_retention_warehouse
+from erpnext.stock.doctype.stock_entry.stock_entry import (move_sample_to_retention_warehouse, FinishedGoodError)
 from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
 from erpnext.stock.doctype.stock_ledger_entry.stock_ledger_entry import StockFreezeError
 from erpnext.stock.doctype.stock_reconciliation.stock_reconciliation import (
@@ -868,6 +868,38 @@
 		distributed_costs = [d.additional_cost for d in se.items]
 		self.assertEqual([40.0, 60.0], distributed_costs)
 
+	def test_independent_manufacture_entry(self):
+		"Test FG items and incoming rate calculation in Maniufacture Entry without WO or BOM linked."
+		se = frappe.get_doc(
+			doctype="Stock Entry",
+			purpose="Manufacture",
+			stock_entry_type="Manufacture",
+			company="_Test Company",
+			items=[
+				frappe._dict(item_code="_Test Item", qty=1, basic_rate=200, s_warehouse="_Test Warehouse - _TC"),
+				frappe._dict(item_code="_Test FG Item", qty=4, t_warehouse="_Test Warehouse 1 - _TC")
+			]
+		)
+		# SE must have atleast one FG
+		self.assertRaises(FinishedGoodError, se.save)
+
+		se.items[0].is_finished_item = 1
+		se.items[1].is_finished_item = 1
+		# SE cannot have multiple FGs
+		self.assertRaises(FinishedGoodError, se.save)
+
+		se.items[0].is_finished_item = 0
+		se.save()
+
+		# Check if FG cost is calculated based on RM total cost
+		# RM total cost = 200, FG rate = 200/4(FG qty) =  50
+		self.assertEqual(se.items[1].basic_rate, 50)
+		self.assertEqual(se.value_difference, 0.0)
+		self.assertEqual(se.total_incoming_value, se.total_outgoing_value)
+
+		# teardown
+		se.delete()
+
 def make_serialized_item(**args):
 	args = frappe._dict(args)
 	se = frappe.copy_doc(test_records[0])