Variance between the quantities produced and the quantities after inspection

Hello, I have the following scenario:

the company is manufacturing Item X for example with quantity 100 produced.

They are doing inspection, after inspection the quantity is reduced to 95 in the inspection subinventory.

They are creating a movement request to another subinventory, to confirm the quantities inspected.

But what can we do with the variance of 5? (from costing part and accounting part).. can we return the items scrabbed back to manufacturing or we need to edit the quantities of the work orders or what is the best solution in this case?

Thank you