Re upload Itmes cost

Dears,

Good Day,

After finishing the implementation of oracle EBS R12.2.9 in our company we have uploaded the item cost in 01/09/2021 but Unfortunately we faced some issue with the end user and now we are in 12/01/2022 and all the periods are still open from sep-21 to jan-22 but we don't run create accounting our any costing process all of these periods and we don't have any accounting entry for that periods,

the question is : we need to fix the items cost or re upload opening balance for item cost in 01/01/2022 and we need to close all the previous open periods in order to start from 01/01/2022 with right data so what the best way to do this