Should the last cost and/or average cost of a make from part represent only the cost to "make" the new part or should it include the cost of the part sent and the add't make cost.  Example:  we send a part to be painted, the cost of the part prior to painting is 1.00, we pay the vendor .50 to paint.  Should DBA show the last cost as .50 or 1.50?

The Average cost will reflect the rolled up cost of the components but the Last Cost is just the processing cost.