Oracle PL/SQL Procedure shows different (Explain plan)cost

 I am using a procedure to capture the cost of a sql using dynamic SQL (Execute Immediate), the cost varies drastically when ran using the procedure. My question is when i use dynamic sql which executes at that moment, not in the cursor, not pre-fetched etc why is the cost different when compared to running it manually ? The plan remains the same only cost of the below changes.

Manual:

SELECT STATEMENT                          38072

SORT                                                   38072

USing Procedure:

SELECT STATEMENT              98

SORT                                       98

Here is my procedure: CREATE OR REPLACE PROCEDURE SQL_COND_ANALYZE IS OR REPLACE PROCEDURE SQL_COND_ANALYZE IS v_sql VARCHAR2(30000); VARCHAR2