I think you're rather referring to Material Ledger which has periodic unit price.
See the explanation (citing from SAP Help):
"
Actual Costing
Actual costing expands upon the functionality of the application components with the purpose of determining actual costs for externally procured materials and materials produced in-house. In addition, actual costing uses actual costs to valuate inventories of raw materials, semifinished products, and finished products.
Actual costing calculates an actual price (periodic unit price) for each material, into which all actual costs for the particular period flow.
Concept Behind Actual Costing
Actual costing valuates all goods movements within a period at the standard price (preliminary valuation). At the same time, all price and exchange rate differences for the material are collected in the material ledger.
At the end of the period, an actual price is calculated for each material based on the actual costs of the period. This actual price is called the periodic unit price and can be used to revaluate the inventory for the period to be closed. In addition, you can use this actual price as the standard price for the next period. (See: Price Changes)
Actual costing determines what portion of the variance is to be debited to the next-highest level using material consumption. The actual BOM enables variances to be rolled up over multiple production levels all the way to the finished product. Additionally, you can choose to have variances from cost centers and business processes also taken into account."
http://help.sap.com/saphelp_erp60_sp/helpdata/en/a5/320e28d56c11d295c200a0c930328a/content.htm
Cheers
Hungry Joe
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