There's nothing out of the box that I can think of. These are the options:
1. If you use Jet Reports or Power Bi - these tools would be good to create a report that gives you this information
2. Get a developer to create an RDLC report that would give you this information
3. Manual analysis using the Item Ledger Entries Page. You can use the filter to include/exclude the posting date you would like i.e. filter to get all entries until 2021 or until 2022, also filter on the item no. and anything else, and then look sort on the posting date column to get the latest entry. Then for each item look at the Cost Amount (Actual) column to get the total cost. Divide this cost by the quantity to get the per unit cost.
