This indicates the latest unit cost amount associated with this item. Once a purchase, payment, or adjustment (including beginning balances) is made for an item, the last unit cost is updated.
Stock Items: You can enter a cost amount for new stock items. However, once a purchase, payment, or adjustment is made for the item, the field becomes disabled and is only updated by Sage 50. The amount is calculated based on the last item purchase price or adjustment cost of the item no matter what the costing method is. This field is not available for assembly items. Their cost is computed from the various components.
Non-Stock, Service, and Labor Items: You can enter an estimated cost or change the displayed unit here. When you sell one of these item types, a cost entry is generated based on the cost you enter. This can be very handy if you are trying to generate a direct labor cost based on service or labor that is performed. If direct labor is not important, then set this at 0.00.