Material cost for a Finish Good Item (FG) should include Resource Cost?

Summary:Material cost for a Finish Good Item (FG) should include Resource Cost?

Content (required):Hi All, While providing Material cost for a Finish Good Item (FG) in Items Template, Shall we include Resource Cost in that Material Cost, or the material Cost should be kept without the resource cost.

For Example if FG's Raw Material cost is 20$ and Resource cost for making it is 10$ so Material cost in Items table should be kept 30$ or 20$?

I think we have resource Cost that we mention in Resource Template but still looking for clarification and how can we check the complete cost in Supply planning if we do not include Resource cost in the FG Cost.