[FIX] mrp_account: copy extra_cost to backorder

In a subcontracting flow, a production order is created to reflect the
subcontractor work. An extra cost is set on this production order
corresponding to the purchase order line price unit. If the
subcontracting product is tracked, we may create some backorder to save
all the lot/serial numbers. As the extra_cost is not copied, the first
lot/serial number will have the corresponding stock valuation layer with
the correct quantity. The following ones will only have the cost of the
components as value.

closes odoo/odoo#69195

Opw: 2487450
Signed-off-by: Arnold Moyaux <amoyaux@users.noreply.github.com>

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