Below is the Oracle Standard API to fetch the Item cost.
Having a look at API We can see that the derivation is in various stages. Based on the Cost Method.
Standard cost method id is 1
Average cost method id is 2
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If the costing method is 1 the costs come from cst_item_costs
If not the costs come from cst_quantity_layers which will be based on the cost group for the item.
Pls download the attached code for more info.
Download File
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