Moving average price calculation logic of material with Price Control "S"

Dear Gurus,

As you know that there is a Moving price and standard price icon in the material master.

I want to understand the calculation logic of the moving average price of the materials having price control "S"

How the system calculates the MAP for standard price materials? The receipt from the process order I suppose is valuated at the process order cost after settlement, but if the issue has hapened for the material does the system recalculate the issue price also?

Below is the sample process order receipt and issue scenario:

Receipt from process order 161000000223

300 kg and GR at standard cost value is Rs 5892

Issue to process order 162000000294

250 kg and GI at standard cost value is Rs 4910.

Thus the balance at period end is 50 kg and balance at standard cost value is Rs 982.

Here in process order 161000000223 the actual cost is 10 Rs. Then how will the system calculate the MAP?

Thanking You,

Amit Dhanurdhari