As of Release 3.0, you can create a unit cost estimate for an item (for example, a make-to-order item) in a sales order. The unit cost estimate covers all planned costs for components used to manufacture a material for sale. The cost estimate is calculated based on the bill or materials and routing for the material. In addition, you can use costing items to calculate overhead surcharges. The calculation of the unit cost estimate is carried out in Controlling (CO-PC). The cost estimate is then copied into the sales document and can be used for pricing or for calculating the profit margin.