Material overhead absorption basis = 'Lot'' changes to 'Item' in case of Inter-Org Receipt

We have defined material overhead for a purchased item with absorption basis = Lot.

The objective is to keep the overhead amount constant for each delivery (PO Receipt) regardless of quantity or value of item.

For PO Receipt this works correctly.

But when we do Inter-Org transfer the overhead is absorbed upon receipt based on quantity

Example: If OH rate = $ 100 per Lot and quantity = 10,000 Kgs then the absorbed overhead would be 100 x 10,000 = $ 1,000,000 for the Inter-Org Receipt transaction.

why is this happening?