How to add repair cost of an Inv item to the cost.

Hi All,
We are using Oracle eBS 12.2.10 and implemented Inventory, Purchasing, iProcurement, AP, GL modules.

We have a requirement: An inventory items which are being setup as finished goods and buy item.

inventory item, stockable, transactable, Inventory Asset Value = YES,  Costing Enabled = YES

The Item is a buy item.

Sometimes the item needs to be sent back to Supplier for repair.

How this can be tracked in costing module.



While buying the item it costs 100 $.

After some time it should be sent to supplier for repair.
But for repair it cost is 20$.

Now how to capture these repair costs?

Regards,
Pratik