Why inventory receipt price posted by BV different than PO received price by user?

SUGGESTED

when I received inventory of part# 5402830 with unit price of $0.14210 in PO,

why it posted as $0.15122 with receipt# 20922?

now its cost in inventory detail tab also shows as incorrect $0.15122? even though in inventory PO tab the price shows correctly as $0.14 after rounding?

only thing I could think of I did differently from before is I entered freight $71.04 when receiving, but I could not figure out anything related between the freight $ and the cost price difference?

Please help!!! thank you.

Inventory Detail tab


 

Inventory PO tab

Inventory Receipts Tab

Purchase Order partially received and not closed