Thank you for excellent feedback -- Greatly appreciated.
So now I have to find out why in 4.14.1 I have in inventory value issue as noted here:
http://www.weberp.org/forum/showthread.php?tid=8253 Seems to me as if I may have made some sort of mistake during my testing.
If Std Cost values are rolled from the bottom to the top then that makes sense but then I believe we should not be able to enter these values at the top parent level. I will reset my default instance and do more testing today at the customer site. This customer has an AS/400-based system that does not roll up these costs so they are forced to manually maintain cost values at the top parent levels manually. Crazy...