Need clarifications on Resource Absorption accounting entries for Rework Workorder

Summary:

Need clarifications on Resource Absorption accounting entries for Rework Workorder

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Created a Rework WO and completed the process. Defective Product is issued to WO in first step and Final Product is received into inventory in last step. Both initial and final items are same. Certain operations are performed in between and therefore some Resource Cost gets accumulated (Debit WIP Valuation a/c & Credit Resource Absorption a/c). Compared the distributions of first and last steps and observed that total cost is same in both steps. But unable to see that resource Cost on Final Product due to standard costing. Will that remain as credit balance in Resource Absorption account and