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

[hamza.el]

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​