Uncosted Sales - Variance to CoGS Corrections

Oracle EBS

R12.2.12

We have a scenario where due to the delay in Cost Roll completion has caused a large number of parts to be sold at zero cost. This will cause Variance accounts to be inflated and CoGS accounts to miss on the expense side. 

Now for each part, we need the cost amount (Material, Material Overhead, Labor and Overhead) to be moved from the variance accounts into the CoGS account to correct it.

Please suggest how to make this correction.

Thank you in advance.

Regards