Value using accumulated work in process balances not working

In Manage Cost Profile, Work Order Valuation Rules section - Provisional Completions - has been set to 'Value using accumulated work in process balances'. After setting up this value, we are not able to get cost distribution for Make item after Work Order Completion. Current cost method used in Perpetual Average Costing.

Please let us know why it is not showing the cost even after transferring Production transactions to Costing and running Create Account Distributions (however, if we set to Value at work order close, then it works)