Batch closure , Should remaining value in WIP got to Close Variance ?

Open Question

When batch is closed , should all remain value in WIP go to Close variance.

Will there be a scenario after a batch is closed , batch should still have a WIP value. If so what would these scenarios be (except bug in a system)

Sample scenario:

Batch  is closed in current open period  and has two products , all WIP Value could be accumulated in same period or from prior closed periods.

Left over WIP Value before Closing batch and after Product line 2 was Yielded ($20000 ), Total WIP ($100,000)

1) Product line 1    (CAF =0 , Actual Quantity =0)

2) Product line 2 (CAF =.8  Actual Quantity =100)

 

Once batch is closed what should below journal line types look like  , If there are multiple possibilities could you list them please.