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Moving existing inventory to new SKUs

Here's the situation: We have an existing PRODUCT, which comes in three colors. We do not get to choose the colors. We order a dozen, and get random colors. When we purchased and received this PRODUCT, we entered it on a single SKU. All we cared about was how many units of PRODUCT we had in the store. People could choose whatever color they wanted to.
 
Now we want to sell PRODUCT online. In-store, customers can take whatever color they want, but online we need to know which color they want, so we have created PRODUCT-RED, PRODUCT-WHITE, and PRODUCT-BLUE. We need an accurate inventory of each color.
 
Our existing inventory was purchased in a prior year, so this isn't as simple as updating the orders. We have 14 units of PRODUCT, and that's what our inventory reflects. Of those 14, we have 3 x PRODUCT-RED. 6 x PRODUCT-WHITE, and 5 x PRODUCT-BLUE.
 
How do I move the inventory from the one original SKU to the three new SKUs and maintain accurate costs for each item?
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