Hi;

There are many factors deciding the Receiving Cost, main ones are Inventory Valuation method of the Part and The Part Cost level that has been received from the Shop Order.

This information can be seen in the Acquisition Tab of the Inventory Part Window,.

If the  Inventory Valuation Method is Standard Cost and Part Cost Level is Cost per Part, then it is the Unit Cost set by the part Cost is used as the Receiving Cost , in case the unit cost is not established, then the Shop Order Estimated Cost (can be seen in the Shop Order Costs window) is used.

Most common case is that the Shop Order must be having some operations and there are costs associated with those Operations. In addition to that there can be Material or general Overheads associated with the Shop Order part.

You can see this information in the Shop Order Costs window.

Further if you open the Inventory Transaction history and Search for the OOREC Transactions created for this Shop Order Number, in the Cost Details tab, you can see what consists the receiving Cost.

The costs other than the Material Costs (Machine and Labor Costs)  would cause this cost difference .

So please check the Costs in the Unit Cost of the Shop Order part, if the Part is Standard Costs with part Cost Level = Cost per Part. if not check the Estimated Cost in the Shop Order Costs window and you would see what other costs involved in the Receipt.