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How to determine the value(price) of the returned product?

- 12/29/2014 04:39:26

    I need some help. 
    Consider the following operation sequence on Raw Material A (cost price is $55)
    1) I purchase 5 pcs at average price $50 on 12/26/2014; 
    2) I use 4 of them to produce B (stock -> production) on 12/27/2014;
    3) but I don't use them all, I return 1 (production -> stock) on 12/28/2014 manually. And I check the record in "Warehouse > Inventory Control > Current Inventory Valuation" and find that the Inventory Value of the move ( 1 from production to stock ) is $55, which is the cost price in the product info.
    Is there anything wrong?

Gavin Feng