To be sure, you can open Average Cost Calc. Overview form (from Unit Cost field) and see that Actual Cost and Expected Cost are zero in this case. From this form, you can go on Item Ledger Entry...
It is (value en Unit Cost) not related with GL entry.
This value will be only suggested by NAV if you try to post some Item Journal with Positive Adjmt. e.g. or something else. Of course, you can shange this future value on journal.