inventory item cost (different costs in same item )

I have question.

we would like to have different cost for same inventory item in a inventory organization.

Subinventory: XX1

   Item A0001  $100  -- project A? (Locator?)

   Item A0001  $150  -- project B? (Locator?)

  without manufacturing activiry

I expect it might be able to do by project costing function.

Is this right?

In this case,

which modules does EBS need for solution?

(need Project manufacturing module?)