Cardex to G/L Integrity

Hi all

I am looking for the best advised method in correcting Cardex (Item Ledger) to G/L integrities, that come about as a result of a cost change between completing a transaction (IC, IM, etc.) and running the Manufacturing Accounting process to create Journals?  My initial thoughts are to use a manual journal process to clear the WIP account with the specific transaction type needed?

For example, two completions are done at a unit cost of 25, but the cost is changed to 20 before the manufacturing journals are created and posted to the G/L.  Thus a manual IC journal can be created to clear WIP of the remaining amount and credit the relevant finished goods account.