Inventory Discrepancy

Spinning off of a previous post I made, https://communityhub.sage.com/us/sage100/f/intelligence-reporting/201839/inventory-analytics.

Want another view to make sure I am thinking of this correctly.  We currently do physical counts almost everyday, sometimes we count 2-3 items other days we might count 20-30 in a single physical count.  I am using a custom excel spreadsheet to preform the counts and import into the physical count entry.  Within this spreadsheet I am currently getting the % difference that "each" itemcode is off by then averaging the "percent difference" column to get a "total" % off number.  This can be affected largely by how many units are in stock, the lower the number the higher chance the % difference could be really high.  So, I started thinking should I just get the totals for the two columns I am trying to report on, basically get the total on hand unit counts (for all the items on the sheet) and the total units counted, then find the difference of those two numbers.  My example below shows how each way produces a different value, the second way shows 6% K1, and the current way I am doing it is the 16% C1.