I have already check the Item Ledger Entry table using classic, and the correct entry no. (original output journal) showed up in Applies-to Entry Field. In addition, I have check the application worksheet and item application entries, both of its show the correct entry to applied.
The costing method that I used for this item is Average Cost. If I'm not mistaken, cost created for this kind of method only from inbound of purchase or output of production transaction.
Regards,
DynamicsBoy