The list's Production Price is the food COGS plus labour (Cost per hour x Time to prepare). For plain ingredients labour is zero so both match; for sub-recipes with labour the list shows the total production cost, while the form shows Food and Labor separately in a Production Cost card (only when labour is greater than zero). Decimal display differs by item type rather than by list vs. form: a plain ingredient's edit form shows its Prod. Price to four decimal places, but a sub-recipe's Production Cost card — like every price in the lists — is rounded to your currency format (normally 2 decimals).