Multiple cost(MAP) for single material

Dear All,

I have come across this common requirement put by my client and need to know the standard way of fulfilling the same:

The materials are either batch managed or serial number managed. They do maintain seconds and defective stock with the same material numbers with either 1 rs or 0 value or value less than fresh stock's cost. now with same material code and same plant, only one valuation can be maintained.If we do material to material transfer posting, it will affect the MAP of entire material stock which is not acceptable to client.I read that batch costing is one of the way for that which would impact the MAP of the fresh stock's batches of same material. is there any other way of doing this?

Thanks,

Binita Joshi