In addition to the subtotals 1-6 of the pricing procedure that were described in the above section, there is an additional subtotal B. The subtotal B includes the cost of one unit of the material, which was determined in the material master as a standard or moving average price. Valuating the cost of one unit of a particular order/invoice quantity gives it the value.

The cost can be taken into account when calculating a profit margin (DB I), in that it is subtracted from the invoiced sales (profit margin = invoiced sales - value).