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How is the cost change value calculated in the Review Item Cost screen

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Summary: Hello Oracle Experts! Our client is following the perpetual average costing method. How is the cost change value calculated in the Review Item Cost screen, I was under the assumption, it is the difference between the current unit cost and the previous unit cost, but when I checked it is not calculated that way.

In the below screenshot, the current unit cost (avg.cost) is 23, but the cost change is shown as 25.52. I have also attached the past transactions for the same item. Kindly help!

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