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fix: Use fallback conversion factor while setting incoming rate for p…
…etty purchase - PIs for petty items (that do not need an Item record) are allowed using Item Name field - If a different UOM is used in this case, conversion factor stays 0 and causes an error - Fallback to 1 in `set_incoming_rate` for buying - Selling will need a proper item, so this change is not needed there (cherry picked from commit aa043fe)
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