I have created BOM u201CABCu201D with two items:
A (item type is "Items", item cost is 2 Euro)
B (item type is "Labour", item cost is 1 Euro)
I have created a production order with Product No. ABC. I want to add a receipt from production, but the Unit price is 2 Euro (Item cost of A) and the Item cost of B (1 Euro) is not figured in the Unit price.
Also tested in SAP version 2007 and 8.8 ( 8.80.232, PL 14, HOTFIX 1), there is a receipt from production with Unit price 3 Euro.