Impact on Cost (wrong unit of measure)

An item on the warehouse floor was received (with the unit of measure) as "watts" instead of "ea".

However, the item was consumed in "ea", so we cannot simply reverse it. Therefore, we must do a negative adjustment. But I am not sure how this will impact the cost. I need to understand the impact of doing a negative adjustment on the cost for my particular situation.

Any help will be appreciated.
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