Transfer price on IMT (Orgs in same PBCU) not same as Item Cost?

Summary:

We understand that Transfer price in IMT (Transfer Order) between Orgs of same PBCU it will be Item cost. However, we see a transfer price that is totally not mtaching with Item cost. Is there any reason or a way to find out how the transfer price got defaulted?

Note: Both From and To Orgs are in same PCBU and hence no SCFO I/C flows required to be setup

Item cost:

20.85 is nowhere in Item cost

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