Manufacturing variance in item ledger

Hi All,

Can anyone explain to me how's the variance calculate based on this scenario?

Item A, inventory cost level = 2

There are 1 WO and 5 lot related to item A.

Lot :

12345, qty on hand = 100

11111, qty on hand = 0

45567, qty on hand = 150

34456, qty on hand = 0

66645, qty on hand = 50

WO 12345 has unplanned issue with extended cost = 30,000 that cause variance.

When R31804 processed, how's the variance written in Item Ledger?

Is it created in lot 12345 only OR it will created in 5 different lots above?

Please advice.

Thanks,

Kinan