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When you add a Stock Item to a Sales Order Line in Acumatica, there may be a default Unit Price that gets populated automatically. There are several places where this might come from.
First, Acumatica will look for the appropriate Unit Price on the Sales Prices (AR202000) screen.
If Acumatica can't find anything there, then it will look for the Unit Price in the Default Price field on the PRICE/COST INFO tab of the Stock Items (IN202500) screen.
This is covered in more detail on the bottom of this Acumatica help article, including a nice overview graphic:

https://help-2019r1.acumatica.com/Help?ScreenId=ShowWiki&pageid=4a1f10e8-7127-42c3-9df8-804cedb52cef
