The Average Cost (LCY) field in Item card is calculated as the Sum of Cost Amount (Actual) divide by Invoiced Quantity in Value Entries table for the item.
Average Cost (LCY) = SUM (Cost Amount (Actual)) / SUM (Invoiced Quantity)
You can check the value entries used to calculate the Average Cost (LCY) by clicking on Assist Button for Average Cost (LCY) value to drill down to the value entries.
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