As accounting entry is created with the amount present in the field of "total value" in stock valuation layer or inventory valuation record.

We had experienced an abrupt change of "unit value" relatively very high (120,338$)  than usual  (0.77$) in the stock valuation layer  and  want  to  trace  how  it  happened?

We  only  know  that  the  valuation  record  is  made  after from one manufactring order which has a fine BOM cost (0.77$) in it.