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Standard Cost Worksheet & BOM Cost Share Distribution report Shows Different Figures

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Hello, When i try to calculate the standard Cost of a Produce Item using standard Cost worksheet the New Rolled-Up Material Cost Column shows $58. But when i run the BOM Cost Share report it shows Material Cost as $72. Capacity Cost are correct in both place but only Material cost have different values at these 2 places.
Any Idea on this please.

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