fix: last purchase rate greater than selling price
diff --git a/erpnext/buying/doctype/purchase_order/purchase_order.py b/erpnext/buying/doctype/purchase_order/purchase_order.py
index 845ff74..f62df20 100644
--- a/erpnext/buying/doctype/purchase_order/purchase_order.py
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.py
@@ -313,7 +313,7 @@
 
 	last_purchase_details =  get_last_purchase_details(item_code, name)
 	if last_purchase_details:
-		last_purchase_rate = (last_purchase_details['base_rate'] * (flt(conversion_factor) or 1.0)) / conversion_rate
+		last_purchase_rate = (last_purchase_details['base_net_rate'] * (flt(conversion_factor) or 1.0)) / conversion_rate
 		return last_purchase_rate
 	else:
 		item_last_purchase_rate = frappe.get_cached_value("Item", item_code, "last_purchase_rate")
diff --git a/erpnext/buying/utils.py b/erpnext/buying/utils.py
index 8c0a1e5..b5598f8 100644
--- a/erpnext/buying/utils.py
+++ b/erpnext/buying/utils.py
@@ -24,12 +24,12 @@
 		last_purchase_rate = None
 		if last_purchase_details and \
 				(last_purchase_details.purchase_date > this_purchase_date):
-			last_purchase_rate = last_purchase_details['base_rate']
+			last_purchase_rate = last_purchase_details['base_net_rate']
 		elif is_submit == 1:
 			# even if this transaction is the latest one, it should be submitted
 			# for it to be considered for latest purchase rate
 			if flt(d.conversion_factor):
-				last_purchase_rate = flt(d.base_rate) / flt(d.conversion_factor)
+				last_purchase_rate = flt(d.base_net_rate) / flt(d.conversion_factor)
 			# Check if item code is present
 			# Conversion factor should not be mandatory for non itemized items
 			elif d.item_code: