I expect it is a rounding error if the system calculates to more than 2 decimal points. 1.076% * 213965 = 2302.26 and that would round up to 1.08. I expect the “true” system cost index is between 1.076 and 1.077%
Its known as CCPround(). In that screenshot, the exact SCI (to 12 decimals) is 1.076344261912%. However, because CCP doesnt want people to easily calculate exactly what’s being built, they fuzz it a bit. It is also why it’s not displaying isk cents on those totals. Personally I’d round up myself as well. I’d rather overestimate what costs would be, and not spend that much in reality, over underestimating and spending more.