Default List price for all purchasable items?

Dear Experts,

I need one clarifications on Purchasing items loading.

Our client has 10000+ purchasable items to load in Item master, 1000+ items does not holds "List Price" without which these purchasable items will not display in iProcurement and Purchasing. So how to handle this scenario?

My thinking is:

1. I can enter the default List Price in Item template but this will apply for all the items.

or

2. For items without List price, i can enter the default value in the excel Template and load it together.

Kindly advise the solution how other projects handle.

Thanks,