Can you add a Cost to a Non-Stock Item and have the Cost roll into a BOM?

We are attempting to add a non-stock item to a BOM to capture software costs.  I am not exactly clear on how to add a cost for a non-stock item.  With purchased items we typically add an 08 cost and then roll to the 07 but non-stock items seem to function differently as I am not able to process through the cost simulation program (R30812).  If you cannot roll the independent cost will the cost show up in an upper level assembly?