GR before last operation

Hello everybody,

I have a production oredr having 5 operations of which 4th operation is quality(operation quantity of 5 pc.)4th operation user had did the UD of 3 Pc before Result recording, so he was not able to clear the stock. now to clear the stock from quality we did GR through MB31 through 101 Mvt type and takes it into Unrestricted. but now the main problem is whether cost of last operation will be captured in the order or not. if the cost of last operation is not captured then how to capture it. can we do the confirmation of last operation and do 101 mvt again.

Thanks