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Cost of item and setup

I have a user who has setup an item that he wants to have a cost of £1.45 as a stock value so that when the item is used later it carrys this value forward. However he wants to buy the item in at £0.75. I have tried various combinations of setting against the item and Can't find one that will do this. It always appears to put the cost price against it. Am I being a bit slow here and missing something. Actually the item being brought in is a BOM and consumes another item which the user is P&L to manage. The cost he is trying to buy in at is in fact the service cost which he needs for finance. The actual cost should be the consumed item+service. He is adament that he does not want to run the item via production to do this in the correct way. Does anyone have any ideas


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