The system is unable to retain the Cost price at any given point.
If you receive an Apple in February for $1.00, in March for $1.25 and again in May for $1.55.
Printing the Product Valuation Report in April will show the cost price as $1.25. But if you were in May and ran the report dated February it would value the stock at the cost price of $1.55, because the cost price has increased.
Purchasing a Banana in February for $1.00 and this does not increase in the consecutive months, the Banana will show the same cost price for each month.
This is why we recommend that you print or save the Product Valuation reports each month.