How to Import average cost using Cost Import Procress

We are doing a re-implementation from 11i to R12.2.6, when are trying to Import Average Cost using Cost Import Process since Cost Type Average is not an updated cost. We would like to know what is the best method to Import Average cost and what are the steps to be followed.

For eg: For Standard  Cost type we will be importing it to the Cost to Pending and then have it updated to Frozen.

We just wanted to know if there is a similar process that needs to be followed for Average Cost Type. We are trying to Import the following Cost Elements