Why is the Unit Cost of the item disproportionate to the Transaction Quantity or Amount for the Miscellaneous Receipt transaction?

When you create a miscellaneous receipt transaction, the unit cost defined is based on the transaction UOM. Even if you provide a secondary UOM and quantity, the unit cost is applicable for the transaction UOM.

After you transfer the transactions to costing and create the cost accounting distributions, Oracle Cost Accounting calculates the unit cost based on the UOM defined in the cost profile associated with the item.

If the transaction UOM is different from the costing UOM defined in the cost profile, then the Review Cost Accounting Distributions page shows the Transaction Quantity or Amount and Transaction UOM as per what you specified when creating the miscellaneous receipt transaction. But the Unit Cost in the Cost Information tab under the Details section of the page shows the unit cost calculated by Cost Accounting based on the UOM defined in the cost profile, which can be different from the transaction UOM.