valuation amount of material when it is received from two vendors

Hai All,

We have one material master : X and the unit of measure is 'pcs' and two serial number : A,B

For this material we make two Pos

First PO calls material X , 1 pcs price 100 (will use serial number A)

Second PO calls material X , 1 pcs price 250 (will use serial number B)

Goods Receipt is done and by filling serial number for the fist PO with A and the second PO with B.

We want to transfer material X serial number A to another plant what will be the valuation amount when the transfer occurs ? how it is calculated

Thanks in advance

From

Sreenivasa Chary