How COGS Account will generate if billing Operating Unit (ou1) is different from Shipping inventory

Let say, I'm creating sales order in OU1 and picking goods/shipped goods from any one of the Inventory Organization in Operating Unit 2.

In this case, How COGS Account will be generated?  Is COGS generates Accounting entry in OU1 or OU2?

As per client request, we have not done Interorg transfer. We are simply picking the goods / stock from OU2 and doing Sales order to external customer