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Where does EST. EXTENDED COST source from?

Hi There

I have recently come across a scenario where estimated extended cost on a sales order is $3.06/unit for a lot numbered sales order item.

The sales order is dated 5 Jun 2023.

The item fulfilment record has a GL impact in the inventory of $2.86/unit for the same item.

The item fulfilment record is also dated 5 June 2023.

$2.86 is also the item's last purchase price (derived from the inventory revaluation record dated 31st May 2023)

The costing method for this item is standard cost, which is equal to $2.88/unit.

1 Where does that field source from?

2 If there are variances in the component costs for an assembly item, are these reflected in the estimated cost field? Or is this only if there are BOM revisions?

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