Logging calls answered from a queue and transfered to an extension

I have a situation where calls are being dumped in a queues and answered by agents. For the most part the majority of the calls are handled by the level 1 & 2 agents that service the queues.

There are occasions where the level 1 or 2 agents can’t handle the call need to transfer the call to a level 3 technician. The call is then directly transferred to the level 3 technician’s extension.

The issue this causes is that since the call is transferred directly to the level 3 technician’s extension there is record of the call in the queue stats logs.

My thought on solving this is to have individual queues for each of the level 3 technicians. The queue would be the extension with an additional diget prepended. This would allow the level 1 & 2 techs to send the call to a specific level 3 tech queue rather than directly to his extension and still allow the manage to pull queue stats.

I was wondering if there might be a better way to do this than using a dedicated queue for each level 3 tech?

why does each tech need their own queue rather than a single L3 queue?

Calls will need to be sent directly to a specific L3 agent and they want to be able to pull stats using the existing queue statistics system.

I will suggest that they use an L3 queue, if a specific L3 agent is not available that wound make sense.