How Batch Transaction sends data to the GL

Dear all,

During reconciliation of inventory valuation report with GL Balances Accounts I come to know that my shipping transactions are hitting value to gl account with multiplying by the same cost

of the inventory valuation report for relative month, but batch completion cost is not the same and throwing value with different cost.

Could you please clear below points.

1) all transactions (receipt,issue) should multiply with final item cost by opm cost update and hit to inventory?

or

2) transactions originate from opm batch may have different cost and with multiply with different cost to hit gl account.

Thanks