When a Cycle Count is processed on a Part for a warehouse and stock location combination that does not currently have any quantity on hand, the Unit Cost for that Part will be 0 for the quantity that is added from that Cycle Count.

When processing a Cycle Count, the Unit Cost of the quantity of Parts that are added to Inventory is based on the current Average Unit Cost for that Part at that Warehouse/Stock Location. If the current quantity on hand for a Part at a given Warehouse/Stock Location is 0, the Average Unit Cost is 0.