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Me itself found the answer. Here i'm giving the query for others to use..
FROM MTL_CST_ACTUAL_COST_DETAILS MACD
WHERE COST_ELEMENT_ID IN (1,2,3,4)
AND MACD.ORGANIZATION_ID= 'Organization_id'
AND MACD.INVENTORY_ITEM_ID= 'Item ID'
AND TRANSACTION_ID= (SELECT MAX(MACD2.TRANSACTION_ID)
FROM APPS.MTL_CST_ACTUAL_COST_DETAILS MACD2
WHERE MACD2.INVENTORY_ITEM_ID= 'Item ID'
AND TRUNC(MACD2.TRANSACTION_COSTED_DATE) <= 'The desired date'
AND MACD2.ORGANIZATION_ID= 'Organization_id')
GROUP BY COST_ELEMENT_ID
This query will give the various costs like Material cost, Resource cost, Overhead cost, Outside processing cost and Material Overhead cost of a particular item.
Thank you.. :)