diff --git a/app/services/report_allocations.py b/app/services/report_allocations.py
index 87141de..318383a 100644
--- a/app/services/report_allocations.py
+++ b/app/services/report_allocations.py
@@ -1,6 +1,8 @@
 from collections import defaultdict
 from dataclasses import dataclass, replace
 from datetime import date, datetime, timedelta
+from decimal import Decimal, InvalidOperation, ROUND_HALF_UP
+from typing import Any
 
 from sqlalchemy import delete, select
 from sqlalchemy.orm import Session
@@ -24,6 +26,8 @@ from app.services.metrics import (
 )
 from app.services.work_schedule import DEFAULT_WORK_SCHEDULE_CONFIG, WorkScheduleConfig
 
+SPLIT_QUANT = Decimal("0.01")
+
 
 @dataclass(frozen=True)
 class ReportAllocationDraft:
@@ -126,8 +130,34 @@ def _report_devices(report) -> list | None:
     return list(devices) if devices is not None else None
 
 
-def _item_reference_wage(item) -> float:
-    return as_float(getattr(item, "good_qty", 0)) * as_float(getattr(item, "process_unit_price_yuan", 0))
+def _decimal_value(value: Any) -> Decimal:
+    if value is None:
+        return Decimal("0")
+    if isinstance(value, Decimal):
+        return value
+    try:
+        return Decimal(str(value))
+    except (InvalidOperation, TypeError, ValueError):
+        return Decimal("0")
+
+
+def _round_split_value(value: Any) -> float:
+    return float(_decimal_value(value).quantize(SPLIT_QUANT, rounding=ROUND_HALF_UP))
+
+
+def _split_cents(value: Any) -> int:
+    rounded = _decimal_value(value).quantize(SPLIT_QUANT, rounding=ROUND_HALF_UP)
+    return int(rounded * 100)
+
+
+def _scaled_split_value(value: Any, ratio: float) -> float:
+    return _round_split_value(_decimal_value(value) * _decimal_value(ratio))
+
+
+def _item_reference_wage(item) -> Decimal:
+    return _decimal_value(getattr(item, "good_qty", 0)) * _decimal_value(
+        getattr(item, "process_unit_price_yuan", 0)
+    )
 
 
 def _allocation_targets(report, items: list, schedule: WorkScheduleConfig | None = None):
@@ -398,11 +428,11 @@ def _fallback_row(report, item) -> ReportAllocationDraft:
         attendance_point_name=str(getattr(report, "attendance_point_name", "") or ""),
         employee_phone=str(getattr(report, "employee_phone", "") or ""),
         allocation_date=getattr(report, "report_date"),
-        good_qty=round2(getattr(item, "good_qty", 0)),
-        defect_qty=round2(getattr(item, "defect_qty", 0)),
-        scrap_qty=round2(getattr(item, "scrap_qty", 0)),
-        changeover_count=round2(getattr(item, "changeover_count", 0)),
-        reference_wage=round2(_item_reference_wage(item)),
+        good_qty=_round_split_value(getattr(item, "good_qty", 0)),
+        defect_qty=_round_split_value(getattr(item, "defect_qty", 0)),
+        scrap_qty=_round_split_value(getattr(item, "scrap_qty", 0)),
+        changeover_count=_round_split_value(getattr(item, "changeover_count", 0)),
+        reference_wage=_round_split_value(_item_reference_wage(item)),
     )
 
 
@@ -421,11 +451,11 @@ def _draft_from_minutes(report, item, allocation_date: date, minutes: dict[str,
         overtime_minutes=overtime_minutes,
         night_minutes=night_minutes,
         effective_minutes=round2(day_minutes + overtime_minutes + night_minutes),
-        good_qty=round2(as_float(getattr(item, "good_qty", 0)) * ratio),
-        defect_qty=round2(as_float(getattr(item, "defect_qty", 0)) * ratio),
-        scrap_qty=round2(as_float(getattr(item, "scrap_qty", 0)) * ratio),
-        changeover_count=round2(as_float(getattr(item, "changeover_count", 0)) * ratio),
-        reference_wage=round2(reference_wage * ratio),
+        good_qty=_scaled_split_value(getattr(item, "good_qty", 0), ratio),
+        defect_qty=_scaled_split_value(getattr(item, "defect_qty", 0), ratio),
+        scrap_qty=_scaled_split_value(getattr(item, "scrap_qty", 0), ratio),
+        changeover_count=_scaled_split_value(getattr(item, "changeover_count", 0), ratio),
+        reference_wage=_round_split_value(reference_wage * _decimal_value(ratio)),
     )
 
 
@@ -440,11 +470,11 @@ SPLIT_RESIDUAL_FIELDS = (
 
 def _item_split_targets(item) -> dict[str, float]:
     return {
-        "good_qty": round2(getattr(item, "good_qty", 0)),
-        "defect_qty": round2(getattr(item, "defect_qty", 0)),
-        "scrap_qty": round2(getattr(item, "scrap_qty", 0)),
-        "changeover_count": round2(getattr(item, "changeover_count", 0)),
-        "reference_wage": round2(_item_reference_wage(item)),
+        "good_qty": _round_split_value(getattr(item, "good_qty", 0)),
+        "defect_qty": _round_split_value(getattr(item, "defect_qty", 0)),
+        "scrap_qty": _round_split_value(getattr(item, "scrap_qty", 0)),
+        "changeover_count": _round_split_value(getattr(item, "changeover_count", 0)),
+        "reference_wage": _round_split_value(_item_reference_wage(item)),
     }
 
 
@@ -456,12 +486,12 @@ def _balance_item_split_residuals(
         return drafts
 
     mutable_values = [
-        {field: int(round(as_float(getattr(draft, field)) * 100)) for field in SPLIT_RESIDUAL_FIELDS}
+        {field: _split_cents(getattr(draft, field)) for field in SPLIT_RESIDUAL_FIELDS}
         for draft in drafts
     ]
 
     for field in SPLIT_RESIDUAL_FIELDS:
-        target_cents = int(round(round2(targets[field]) * 100))
+        target_cents = _split_cents(targets[field])
         current_cents = sum(values[field] for values in mutable_values)
         residual = target_cents - current_cents
         if residual == 0:
diff --git a/tests/test_report_allocations.py b/tests/test_report_allocations.py
index ceee5bf..8b3cbe4 100644
--- a/tests/test_report_allocations.py
+++ b/tests/test_report_allocations.py
@@ -230,6 +230,26 @@ def test_item_split_fields_keep_original_totals_after_rounding_residual():
     assert round(sum(row.reference_wage for row in rows), 2) == 1
 
 
+def test_reference_wage_uses_half_up_rounding_for_allocation_totals():
+    item = _item(good_qty=115, process_unit_price_yuan=Decimal("0.867"))
+    report = _report(datetime(2026, 7, 25, 8, 0), datetime(2026, 7, 25, 10, 0), item)
+
+    rows = build_report_allocation_drafts(report)
+
+    assert len(rows) == 1
+    assert rows[0].reference_wage == 99.71
+
+
+def test_split_reference_wage_residual_keeps_half_up_item_total():
+    item = _item(good_qty=115, process_unit_price_yuan=Decimal("0.867"))
+    report = _report(datetime(2026, 7, 25, 0, 10), datetime(2026, 7, 25, 11, 0), item)
+
+    rows = build_report_allocation_drafts(report)
+
+    assert [row.allocation_date for row in rows] == [date(2026, 7, 24), date(2026, 7, 25)]
+    assert round(sum(row.reference_wage for row in rows), 2) == 99.71
+
+
 def test_items_sharing_same_started_at_split_the_segment_minutes():
     started_at = datetime(2026, 7, 25, 8, 0)
     first_item = _item(id=1, good_qty=10, started_at=started_at)