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COGS Valuation using Material Ledger in the case of a customer return ?

Hello

I'm facing an issue and I can't find a solution. We are using Material Ledger and we are in MTO process.

During closing process, we are update Material consumption, so our Sales orders are evaluated at actual value.

In the case, we have a customer return, the stock valuation is based on standard but I can't find any way to rollup the actual price used from the previous delivery.

How can we link the return with original expenditure so how link the original COGS with the return. I don't find why or how can I do it (without using any BAPI).

Thanks for your help,

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