Adding Supplier (Material) NRE cost as "Associated Cost" is not efficient. You should be able to add it in the Cost Source. There should also be a field that shows the Extended Cost (Unit Price x Proposed Quantity + NRE cost). Price/Cost Analysis is done at the extended cost not at the Unit Cost. Therefore the when you consolidate the true lowest cost is not just the unit price. It is the "extended cost" that needs to be considered.