COGS (P&L) Vs COGS ( Per product ) - COST ACCOUNTING

Joined
Jun 11, 2021
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Morocco
Please anyone can explain with details this issue : is it possible that the % of Direct material per finished product (DM cost / Selling price ) doesn't match the % of consumption in P&L ( Cogs/Sales) ?

CO PA​
Product​
DM​
Selling price​
A​
10,12​
14,54​
%​
70%​

P&L​
Sales​
1.200.000,00​
Purchase of raw mat​
1.000.000,00​
Change in inventory​
- 20.000,00​
COGS :​
980.000,00​
82%​
Gross Margin​
220.000,00​
 

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