For Actual costing Method & FIFO: "Receipt Cost Adjustment" or "Layer Cost Adjustment"?

Business process has Cost Profile Costing Method as Actual cost and Quantity Depletion method as FIFO.

There is scenario, where an inventory balance for a particular SKU in a particular warehouse is zero. Subsequently inventory in the warehouse for that SKU can be found and a positive cycle count adjustment will occur which are valued at zero cost in Oracle. Each subsequent cycle count positive or negative adjustment will have a zero value until there is a new PO receipt which creates a cost for the SKU in the system. The zero cost transactions will stay in the system until they are cleared out manually with a miscellaneous issue at zero cost. Concern is the system