How was this valuation calculated for the material?

We have a material with material type: HIBE. As per SPRO config, there are 2 valuation types for it: AVAILABLE and UNSRVCEABL.

We found that there is a gap in the value calculated for the material as per MCBA and MB5L.

In MB5L, the values are different depending on whether "Valuation Area Level only" is ticked (862.04) or not (904.72). MCBA gives 862.04. The screenshots are attached (please use Word to open the attachment).

Please advise why there would be a gap. The MBEW table screenshot is given below - it's also perplexing, how would have the blank valuation type been calculated?

Any pointers on this would be appreciated.

Thanks,

Gaurav Sharma