In this case, you are looking to update values from the DAC CSAnswer with information from the DAC INItemCost. It is my understanding that PXFormula[] attribute can be used to update values from the same DAC record, and/or for aggregated calculation.
Typical example: A grid's Unit Price and Quantity are used to obtained Extended Price (values from the same DAC record). And that result is updated in the document's total (aggregated total)
I have not seen it being used in an example like yours.
I was able however, to update the value with this alternative approach:
public class InventoryItemMaint_Extension : PXGraphExtension<InventoryItemMaint>
{
protected virtual void CSAnswers_Value_FieldUpdated(PXCache sender, PXFieldUpdatedEventArgs e)
{
if (e.Row == null) return;
CSAnswers answer = (CSAnswers)e.Row;
CSAnswersExt answerExt = sender.GetExtension<CSAnswersExt>(answer);
if (answerExt != null)
{
INItemCost itemCost = PXSelect<INItemCost, Where<INItemCost.inventoryID, Equal<Required<InventoryItem.inventoryID>>>>.Select(this.Base, this.Base.Item.Current.InventoryID);
if (itemCost != null && itemCost.AvgCost != null)
{
answerExt.UsrPrice = itemCost.AvgCost * (decimal)365;
}
}
}
}
Result

Additional notes
- I used the CSAnswers_Value field to update the data given that average cost is a disabled field
- This logic will update UsrPrice in new records and for the specific attribute rows being updated. If you are looking to update existing data in bulk, you will have to use additional logic.