Inactive component cost not rolled up to top level item

Hi
Our scenario is as follows: we have a top level item with a BOM. And some components of the BOM  are having material status u2018inactiveu2019. Inactive means materials will not procured and sold, however we could have inventory which can be consumed in production of other materials. In other words inactive items are like old items. These inactive items already have costing value. And we donu2019t want to recost inactive items.
Having described above scenario, the requirement here is when we run costing for top level item, system should take costing value of inactive items  and roll up into top level item costing which is NOT happening now. Client donu2019t want to recost inactive items. The reason for not recosting inactive items is the recosting could change cost of inactive items significantly.  We are using 4.7 version and standard costing.
Would appreciate any ideas or suggestions in this regard.
thanx
Sunil

Thanks Young for the reply. 
We already set 'do not cost' indicator for inactive components. And these inactive components do have standard costs valid up 10 12/31/2999.  It seems bom explosion is excluding these materials. it is ok to exclude. However the existing standard cost of these inactive components did not roll up in to top level. when I checked the costing status log, it says material ABCDF123 in plant 3344 has material status 40: Inactive.
I checked BOM as well and inactive component is flagged as 'relevant for costing'.
We are using following valuation varaiant
    Strategy Sequence ->  1. Planned Price 1    2.Standard Cost
    Transfer Control - Complete Transfer
thnx

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