PMAC costing around drop shipments

We use PMAC costing and recently we enabled drop shipments to address a new requirement. We are using standard drop shipment (sales order gets turned in to a PO for the supplier and a logical receipt is performed which creates the outbound shipment for the Customer order). The product that we drop ship is also internally manufactured. The drop shipment are being receipted at 86 cents per lb which seems right as it is dictated by the PO price and when the costing is ran, the internal cost is coming up to 48 cents (taking into account the production and