System Option #184 will control which cost values will be used to validate the Unit Price on backorder fill items.
With this system option is checked the item's current Base Cost and Minimum Selling Price will be used to validate Unit Price edits.
When the system option is unchecked (default) edits to Unit Price on a backorder fill item will be checked against the values for Base Cost and Minimum Selling Price saved from the original sale.
By default this option is "Off" or unchecked.