Period Close Variance in Non Standard Job

Hi,

Can some tell me under which scenarios Non Standard Job hits Period Close Variance ? This is for 11.5.10.2

We have following scenario.

1) User has created Non Standard Job

2) Job is in released status

3) Manufacturing process is not started. It has few overheads which I think from move materials.

4) Closed the Inventory Period ( Please note that Production Job is still in released status )

Here, instead of hitting WIP account, it is hitting Period Close Account. Can any one tell me whether it is correct or wrong ? I feel it is wrong as it should hit my WIP account because I did not complete the job nor closed the job.