heres a quick and dirty way

CREATE Table #results

(

RecordId Int

,ItemId Int

,cost Decimal(38,2)

)

Insert into #results

values (43392, 3880 ,50.00)

,(39056, 3881, 93.75)

,(33941, 3881, 97.50)

,(33970, 3881, 97.50)

,(38950, 3881, 98.75)

,(99999, 3881, 98.75)

,(40417, 3881, 96.56)

,(36491, 3882, 30.00)

,(37265, 3883, 6.50)

,(35054, 3883 ,4.50)

,(33658, 3884, 14.94)

,(36585, 3884,18.77)

,(33134, 3884, 14.75)

Select r.RecordId,r.ItemId,r.cost

From #results r

JOIN (Select ItemId,MAX(cost) mcost

from #results

group by ItemId) m

on m.ItemId=r.ItemId

and mcost=r.cost

This assumes that the Max(Cost) per Item Id is unique.

Eg if you added a row 9999,3881,98.75 and ran this you would get two rows in the output

36585388418.77

3726538836.50

36491388230.00

38950388198.75

99999388198.75

43392388050.00

I dont know if thats what you want.