When classifying by Part number or Order number you can decide whether the list shall display subcontracting cost mark-up in the calculation. The standard value for this mark-up is entered under the Calculations heading that you will find under the Manufacturing tab in the Settings procedure.
When classifying by Work center you can decide whether the list shall display subcontracting cost mark-up in the calculation, provided that you have selected the option Only subcontracting.
However, one special case is the SC Mark-up Exceptions that can be configured for individual parts. To be able to use this, the setting Use SO/SC mark-up exceptions in the system? must be configured under the heading Calculations that you will find under the Manufacturing tab in the Settings procedure. If there is an SC mark-up exception saved for the part, it will not excluded from the calculation just because the SC mark-up on S-parts and M-parts has been deselected. First, you must delete it from the part under the Manufacturing tab in the Update Part - Inventory.