How to populate This level cost in FIFO Costing

Hello,

I am doing some testing and trying to populated This level cost in FIFO Costing.  This is what I have done so far.

1. Raw material received at 100 USD and completed one WO created a layer of 100 created previous level. to 100

2.  Raw material received at 110 USD and completed one WO created a layer of 110 updated previous level. to 105

3. Account Alias Receipt of the same FG at 120 USD and updated previous level cost to 110.  --

I want to understand how can I create a this level cost.

This is what I found in Costing UG.

This Level/Previous Level Elemental Costs