Lot Cost inventory Miscellaneous receipt

Dear All,

We are using ORACLE EBS R12.1.2; our inventory super user by mistake transact a miscellaneous issue from lot costed inventory with more than needed quantity (inventory account is now credited and the other account is now debited with the cost of lot that items has been issued); to rectify this issue:

1. He should make a miscellaneous receipt with same account and into same lot; we are assuming that this miscellaneous receipt will use the same lot cost he will receive items to and every thing will be fine (Quantity and Cost); is that correct? 

If yes; does this will affect the cost of the lot; because costing super user is concerned if this would affect the lot cost;