926 quantity @ 460.34 value before the goods issue
the goods issue is made with 6000 quantity @ 22638.21 value.
The manual value is higher than the moving average, so this higher value is proportionally distributed to the positive part of the goods issue and the negative part of the goods issue.
926 * 22638.21 / 6000 = 3493.83
3493.83 - 460.34 = 3033.49
22638.21 - 3033.49 = 19604.72