The beta glucan content of the control flours provided with K-BGLU are provided on the bottles. This content is based on "dwb" or "Dry weight basis".
When calculating the result of the analysis as per the calculation on page 8, the result is presented "as is".
It is necessary to complete the calculation at the bottom of page 8 to calculate the beta glucan % w/w (dry weight basis) to compare against the value stated on the bottle. 
The moisture content of the control is also stated on the bottle.
The calculations of the β-Glucan content can be simplified by using the MegaCalc for this kit