Item cost price calculation logic in AX2012

Hi,

I'm trying to understand the logic to get the item cost price in AX after doing an importation and including charges related to it.

I did look into Item price form but nothing picked my interest (I sure didn't understand its role).

let's say that I have imported 100 unit of an item at $5 and I paid $30 insurance.

I haven't find anywhere to see the related cost price of that item.

Could you please tell me where to find that?

Any documentation links or videos will be very appreciated.