This is correctly working fine and showing item cost in report.

For this item Process Costing Enabled is checked

This item cost is not showing in report ADM-371
Solution is:
Now try to Update the Process Costing Enable check box

Then Update the cost with last purchasing price or actual price if you know

For this ADM-371 item I have checked purchase orders.

Below Purchase Order this item was purchased with 1300000 UGX.

So we can update the Process Item Cost as 1300000.

Go to OPM Financials responsibility

Select the item period and cost type and update unit cost
Here Cost is Unit cost

Once complete this process

We need to run “ Actual Cost Processor” and “ Cost update” request

Then we can see the Item cost updated

Query with the item ADM-371

Now we can see in GL Item Cost Detail Report