Cost variance and exchange rate variance booked under 4332 if item BP on hand is zero at voucher mat

Hi All,

We are using JDE 9.1 and costing method being used for sales/inventory and purchasing is 07.

Recently , we observed the following scenario in case of foreign currency 3-way voucher match

1) Create a PO for 5 qty of an item at unit cost 100 USD and exchange rate as 1 USD = 70 INR

2) Receive 5 qty of the PO. Total OV cost = 500 USD i.e. 35000 INR

3) Inventory issue done for -5 qty so that item BP on-hand is zero

4) At the time of 3-way voucher match , changed the unit cost to 105 USD and exchange rate to 71 INR. Then , total cost in PV is 525 USD i.e. 37275 INR