Provisional completion with Value at last actual cost in Actual Cost Method?

Summary:

In the above mentioned scenario (Provisional completion with Value at last actual cost in Actual Cost Method), Our understanding is that the FG cost remains same as it keeps taking the last actual cost for the FG irrespective of the RM costs incurred for the respective WO.
Please refer the table below and advise if our understanding is correct or if we are missing something?

And how this will be different that the Provisional completion with 'Value using accumulated work in process balances'?

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