I don't profess to be an accountant, and there are always very specific situations based on your industry that affect how the numbers need to stack up.

In your example for a Standard Costed item:
Item Actual Unit Cost = $600,000.00
Item Standard Cost = $500,000.00

Ship 1 of these items in OE and do a Day End. The Audit List has:

Cost of Sale = $500,000.00 (A)
Variance = $100,000.00 (V = B-A)
IC Control Account = $600,000.00 (B)

In your formula, you have [A + (B-A)], which no matter how you slice it, will always equal simply [B]. This is why I suggested the net result of SR using the Variance in it's calculation of cost would be simply the amount of the update to the IC Control Account.

Therefore, it boils down to which amount 'should' be in Sales Analysis; A or B? This would be entire separate than GL, which of course should always balance.