AREC & SQOR in F43121

Hi,

I am customizing a report based on F43121 and need help with the above fields in F43121.

Assuming  :-
- No variance for the PO Receipt (P4312)
- Purchase UOM and primary UOM is different ie P30026 the UOM = Each and
   item purchase in Dozen.

Am I right that :-
Cost of the PO Receipt = F43121.AREC
Unit cost (primary UOM) = F43121.AREC / F43121.SQOR 

Thank you.

Rgds

SK