Hi Chhandak
For mat B ..yes you will get normal stock from GR of order because Mat B is normal Mat type (HALB/FERT) and you can estimate stand cost and release it.
Cost of B= mat A 0 + packing mat cost + activity cost
Now from unrestricted stock you transferred it to customer specific stock so that it will not shown as your stock..may be mov type 412 E or 413
Kamal