Factoring of relieved cost in WIP on partial shipments 3.0 & 5.0

I have created a test job for 500 pcs, completed 100 pcs, shipped 50 pcs,
received 25 pc into inventory. I then do a $ 100.00 material cost
adjustment. In 5.0 the full $100.00 shows up in COS when I run a WIP report,
in 3.0 $15.00 is applied to COS and $85.00 is applied to WIP. I have no
financial background, but should not the full $100 drop into wip, and then
be relieved with the next issue / shipment? Any help would be greatly

Dan Shallbetter
States Electric Mfg.