Best Practice for Item Code Conversion in Oracle OPM

We would like to ask about the Oracle OPM best practice for code-to-code item conversion.

Example:

P1 = Cake (24 pcs pack)
P2 = Cake (8 pcs pack)

The material is the same, but the packaging quantity is different, therefore the item cost is also different.

We tested the approach using Miscellaneous Receipt and Miscellaneous Issue transactions, but in our case the item cost becomes incorrect after conversion.

We would like to ask about another possible design.

Can we use an intermediate item or phantom formula, for example:

P1 → TEMP_ITEM
TEMP_ITEM → P2

P2 → TEMP_ITEM
TEMP_ITEM → P1

The purpose is to avoid direct circular reference between P1 and P2 while still using standard OPM batch processing and maintaining correct costing.