diff --git a/addons/mrp_account/models/mrp_production.py b/addons/mrp_account/models/mrp_production.py
index d193a98eecd..74b10914178 100644
--- a/addons/mrp_account/models/mrp_production.py
+++ b/addons/mrp_account/models/mrp_production.py
@@ -70,6 +70,11 @@ class MrpProduction(models.Model):
                 # able to produce orders
                 AccountAnalyticLine.create(vals)
 
+    def _get_backorder_mo_vals(self):
+        res = super()._get_backorder_mo_vals()
+        res['extra_cost'] = self.extra_cost
+        return res
+
     def button_mark_done(self):
         res = super(MrpProduction, self).button_mark_done()
         for order in self:
diff --git a/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py b/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
index c144e3ed250..60e13d9e10f 100644
--- a/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
+++ b/addons/mrp_subcontracting_account/tests/test_subcontracting_account.py
@@ -63,3 +63,72 @@ class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
         self.assertEqual(mo.move_finished_ids.stock_valuation_layer_ids.value, 60)
         self.assertEqual(picking_receipt.move_lines.stock_valuation_layer_ids.value, 0)
         self.assertEqual(picking_receipt.move_lines.product_id.value_svl, 60)
+
+    def test_subcontracting_account_backorder(self):
+        """ This test uses tracked (serial and lot) component and tracked (serial) finished product
+        The original subcontracting production order will be split into 4 backorders. This test
+        ensure the extra cost asked from the subcontractor is added correctly on all the finished
+        product valuation layer. Not only the first one. """
+        todo_nb = 4
+        self.comp2.tracking = 'lot'
+        self.comp1.tracking = 'serial'
+        self.comp2.standard_price = 100
+        self.finished.tracking = 'serial'
+        self.env.ref('product.product_category_all').property_cost_method = 'fifo'
+
+        # Create a receipt picking from the subcontractor
+        picking_form = Form(self.env['stock.picking'])
+        picking_form.picking_type_id = self.env.ref('stock.picking_type_in')
+        picking_form.partner_id = self.subcontractor_partner1
+        with picking_form.move_ids_without_package.new() as move:
+            move.product_id = self.finished
+            move.product_uom_qty = todo_nb
+        picking_receipt = picking_form.save()
+        # Mimic the extra cost on the po line
+        picking_receipt.move_lines.price_unit = 50
+        picking_receipt.action_confirm()
+
+        # We should be able to call the 'record_components' button
+        self.assertTrue(picking_receipt.display_action_record_components)
+
+        lot_comp2 = self.env['stock.production.lot'].create({
+            'name': 'lot_comp2',
+            'product_id': self.comp2.id,
+            'company_id': self.env.company.id,
+        })
+        serials_finished = []
+        serials_comp1 = []
+        for i in range(todo_nb):
+            serials_finished.append(self.env['stock.production.lot'].create({
+                'name': 'serial_fin_%s' % i,
+                'product_id': self.finished.id,
+                'company_id': self.env.company.id,
+            }))
+            serials_comp1.append(self.env['stock.production.lot'].create({
+                'name': 'serials_comp1_%s' % i,
+                'product_id': self.comp1.id,
+                'company_id': self.env.company.id,
+            }))
+
+        for i in range(todo_nb):
+            action = picking_receipt.action_record_components()
+            mo = self.env['mrp.production'].browse(action['res_id'])
+            mo_form = Form(mo.with_context(**action['context']), view=action['view_id'])
+            mo_form.lot_producing_id = serials_finished[i]
+            with mo_form.move_line_raw_ids.edit(0) as ml:
+                self.assertEqual(ml.product_id, self.comp1)
+                ml.lot_id = serials_comp1[i]
+            with mo_form.move_line_raw_ids.edit(1) as ml:
+                self.assertEqual(ml.product_id, self.comp2)
+                ml.lot_id = lot_comp2
+            mo = mo_form.save()
+            mo.subcontracting_record_component()
+
+        # We should not be able to call the 'record_components' button
+
+        picking_receipt.button_validate()
+
+        f_layers = self.finished.stock_valuation_layer_ids
+        self.assertEqual(len(f_layers), 4)
+        for layer in f_layers:
+            self.assertEqual(layer.value, 100 + 50)