Where: Velocity → Story Point Distribution, the Cost / SP column.
What it shows: for each estimate (1, 2, 3, 5, 8, 13 …), everything that was paid for the story points delivered at that size, divided by those points. Points are counted exactly as Velocity's Total Story Points counts them: an estimated task stands for its subtasks, which are not counted again, and milestones never count. What was paid for a task includes all the work on the subtasks beneath it, estimated or not. A 13 at $120 and a 1 at $280 means each point of a 13 cost less than half as much as a point of a 1. It is amount paid over story points, the same footing as Nominal SP Cost on Cost Analysis. Every delivered point counts, including those whose tasks have no recorded billable time. The two cover different ground, though: this column uses your Estimation baseline (the months before the selected period) across the whole company, while Nominal SP Cost uses the selected period and your View's teams, and includes pay for time not spent on estimated tasks. Over the same window, company-wide, they come out close; the remaining difference is pay for work outside any estimated task. Because it is an average, one unusually expensive task can move an estimate with few tasks.
Corrected on October 20: on October 19 this column first showed the median task cost per point, which left out the most expensive tasks and read two to five times too low, and then a version that left out points without recorded cost and counted subtasks separately, which read about a third too high. The figures shown on October 19 should not be used.
How a task is priced: its billable hours (the statuses you mark as billable in Status Configuration) are split between the people on it, and each share is priced at that person's pay over the Estimation baseline divided by their billable hours in it. Every cost figure in TheMetrics prices work this way, so the dollars add up to the pay of the people who did the work rather than to an invented hourly rate. It uses the same history as the time columns beside it: your Estimation baseline, company-wide.
Who sees it: everyone with financial access. People who see only their own teams get their teams' figure: only their own people's pay, divided by their people's share of the story points (by hours, so a task they did half of counts half; a task with no recorded hours counts by who was assigned). Tasks nobody was assigned to belong to no team. Nobody else's pay enters their number. People without financial access keep the previous view of the column: hours per point against the cheapest estimate, shown as a multiplier.
Good to know: money follows billable hours whatever clock the card's time columns use. There is no minimum number of tasks per estimate, except for people who see only their own teams, who need 10 tasks their teams worked on.