I am viewing an inventory valuation report and note that a particular item has an actual cost of $120.69 which I can back check from the various receipts. However it also has a recent cost of $236. I can not not find a single receipt for this amount. The last receipt was at $112.44. I can find no transactions for the date of change for the recent cost but can find transactions - adjustments and receipts before and after that particular date.

How can a recent cost change without a receipt?