Material has no stock but per unit price has some value

Hi,

While month end closing we have issue that for a spare part material per unit price is wrong. There was no stock for the material so it should be zero but it is showing some value .Valuation type "REFURBISHE" Material ledger valuation is activated. Price control indicator is V. Price determination indicator is 2 transaction based. In material master record Under accounting 1 tab standard price is showing as zero. But "per unit price" is showing 64536.98 . What could be the reasons for this and how to solve the issue. Please provide your inputs.

Thanks&regds

ramachandra