Historical Costing in Inventory

Hi,

I want to know about historical costing in Inventory, Is there any functionality in inventory like we received an Item in Inventory with different PO Prices, Now We want to Issue that item on same price on which PO was received.

Example:

PO: 1122   ITEM :AAAAA          PO Price : 200   Qty : 100

PO:1123    ITEM :AAAAA           PO Price :300     Qty :200

Issue first 100 Items on 200 Price and remaining on price of 300.

Thanks,

Abdul Wasi