Resouce hours for return wip are the one of the return and the completed one
add resources for one hour
complete the job for 1 qty
close the job
in the close summary report shows 1 hour with cost 8 (1 * 8)
unclose the job
do return for qty 1
enter resources for 2 hours
close the job
in the close summary report show 3 hours with cost 24 (3 * 8)