Different Inventory account for MIGO & PGI

Hi,

We do intercompany stock transfer.

Our client requirement is as below,

During MIGO in receiving plant the aaccounting entry

Inventory G/l 1 Dr (BSX)

GR/IR Cr

While selling the material to end customer in

receiving plant ,we do PGI.

They need accouting entry as below,

COGS Dr

Inventory G/l 2 Cr (BSX)

We tried to work out but it is hitting same Inventory G/L(i.e We cannot differentiate Inventory G/L during MIGO & PGI)  ,but it is not possible by us.

Is there any standard procedure to do this.

Else also provide us is there any user exit available,so that modification can be done to hit different Inventory G/L accounts.

Thanks,

Pradeep M