How to get item cost for period wise.

SELECT ACCTG_COST
FROM gl_item_cst gic, org_acct_periods_v oap
WHERE 1 = 1
AND gic.organization_id = oap.organization_id
AND gic.organization_id =:P_org_id
AND gic.inventory_item_id = :P_item_id
AND oap.rec_type = ‘ORG_PERIOD’
AND oap.period_name =:P_period_name
AND gic.start_date BETWEEN oap.start_date AND oap.end_date
AND gic.end_date >= oap.end_date