You produce 100 total units of finished goods.

Report as finished five additional units in the error quantity field.

When creating the lines for a picking list, set the value of the quantity option to 105.

Post a picking list for 100 to account for the originally estimated amount. Post an additional picking list to account for the equivalent amount of material to produce 5 finished goods.

In the Bill of materials production details, edit the estimated amount for each line to equal 105 units of raw material.