When last entry to finished production(calculated actual cost) from a work order results in a negative dollar costing posted to finished production, DBA is unable to pass this negative cost on when issuing these parts to another subassembly or when costing sales shipments DBA uses standard cost instead of calculated actual cost when posting these transactions as either an issued part to a subasy or when calculating Cost of Goods Sold for an invoice.  This cost discrepancy is retained in DBA and is cleared by running UT-K-G to eliminate inventory values when 0 items remain in inventory.  
 

We have a work order for 1500 pcs: 1464 pcs are entered to finished production at std cost totatling $72,442.29.  The last 36 pcs are entered to fin prod @ actual of ($5329.25) because total w/o actual costs are less than the std cost entries made to date.
We ship these last 36 pcs and DBA makes an entry to COGS at std cost rather than actual.  Inv-A shows 0 pcs on hand, last cost to be ($148.03) per, and book value to be ($7057.19) which represents the ($5329.25) plus the std cost cogs entry of ($1,729.94).  I use UT-K-G to correct this book value for 0 pcs to be $0.  I use GL-P to make an adjusting entry to Sales Journal to correct overstated COGS so profit is properly reflected in General Ledger.  However, when this situation occurs as a subasy, I am unable to correct the $ issuance of WORK ORDER ISSUE MATERIAL because I cannot force feed a $value.  DBA issues material at std cost even though under FIFO the last entry was made at a negative dolllar amount.
I am waiting for my Information Systems person to assist me in sending you the DBA printouts displaying these problems.