We are using EBS R12.1. I have to design a report to show item id and its average unit cost (Using Avg Costing). Can you please tell me how can I calculate unit cost using SQL Statement
The CST_ITEM_COST table has all the information you require.
As mentioned above, You can use the cst_item_costs table to display the item cost.
For more granular details like elemental costs, use the cst_item_cost_details table.