Goods Return variance

Hi Experts,

I have a question regarding the variance amount being created after I post a Goods Return transaction without any reference to a Goods Receipt PO. Here's the scenario:

Item A

               GRPO # 1 - $100 (for 1 qty)

               GRPO # 2 - $50 (for 1 qty)

Which gives me an item cost of $75.  Then I created a Goods Return without any reference Goods Receipt PO for 1 qty with $100 as price. It posted a journal entry of Allocation Account $75 - Debit and Inventory Account $75 - Credit.

What i'm thinking is that it should also give me a variance amount of $25 since the actual price that I entered in the Goods Return is $100 and I didn't reference it to a based document it computed using the item cost which is $75.

Now, how can I track the $25 variance amount? Does the system should be inserting a JE for the variance amount in my Goods Return journal entry?

Thanks in advance,

Malu