When viewing an individual User Page, you can see that Torii displays the annual cost of the user.
Annual cost amount at the top, is the total sum of the
Annual cost column.
Annual cost per applications is shown for integrated apps where
license cost has been set, and for non-integrated apps that their
cost per user has been set.
Configuring Cost Per User
Cost per user can be configured in two ways:
From the Licenses page for integrated applications
From the Application Page → Chargeback tab → Configure → Bottom up strategy (read the chargeback report help article for more details)