GL accounts for AUA and AUF

Hi,
Ideally COGM cost element should be there for GBB-AUA and GBB-AUF.
What if I assign two different COGM Cost elements to GBB-AUA and GBB-AUF respectively.? Will there be any problem?
Please confirm.
Regards
Kami

Any Suggestion on this...
regards
Kami

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