IB Entry in R30835

Hi,

Can some one give me insight on the IB entry generated through R30835.

I ran for some Raw material and packing material items.

Steps Followed:

1. Cost Changed in P4105 (For raw material from Old Cost: 112 to New Cost: 100)

2. Cost method used 07. checked in P4105 and in R30835 (Both are same)

3. Ran R30835 in final mode

5. Quantity on hand was 1000

6. Checked in R30835 and found the new cost and old cost remain the same i.e., 100 in old and 100 in new. and there is no variance.

When i ran for semi finished or finished goods by changing cost of raw material i can see its impact in variance and IB.