It is not advisable to change value entry directly. Considering there is only one value entry I think the problem is with the Expected to Actual move at the time of Finishing the order.
Following the below steps might solve the issue in standard way.
1 - Go to the Item card and check if Cost is Adjusted Boolean is true. If Yes, Make it false through Configuration Package (Do not worry it is ok to do it).
2 - Run the Adjust Cost - Item entries batch job for that particular item again.
You will see if another value entry is created with actual cost then the issue is solved.
If with above steps it is not solve then follow below steps.
1 - Reopen the Finished Production order (New Feature in Business Central).
2 - Without doing any change Change the status of Production Order again to Finish and mark true the Boolean Update unit cost. This will retry to Finish and Invoice the already posted output entries.
If none of the above solves it, its better to take Microsoft support rather than doing any customization to solve it quick. Report can be corrected outside the system requesting auditor for support due to system issue. Because this one change might affect your future posting and costing.
Regards,
Dhiren.
