Def - Cost - Market

The Market Cost reflects the estimated "market" value for the inventory. Market Costs are typically set by taking Actual costs and adding additional components such as delivered freight, brokerage/rebate amounts, and desired profit margin. For each individual LotSK, this is calculated as the [Market Base Cost Rate] + sum of all the [Market Cost Layer Rates]. 

Market Costs are typically maintained in companies where costs and/or margin needs to be shown/used in Sales Order based on the current market value of the item, not the Actual costs.