Components costs change before/after accounting

Hi,

In a shop floor work order for a parent item X, I would like to know if costs of the some components of x are changed as per below two scenarios:-

1. cost change Before running the manufacturing accounting

2. cost change After running the manufacturing accounting

Will there be any variance in above two scenarios? if yes then where it will be captured?

Please note that after the cost change of the components we are not simulating and freezing the cost for the parent item X.

Also we are not invoking WIP revaluation from anywhere.

For Ex:

Parent item- X, forzen cost 50 usd