The correlation between Cost and xpm is 0.72. The more Cost, the more xpm, and vice versa. But some values are higher than expected, some are lower. Efficiency is a difference between the value of xpm depending on Cost (blue dots) with respect to the expected value (red line).
Efficiency
Bottle 107.5543
Power Treads 101.2904
Nullifier 93.4139
Boots Of Travel 2 89.3115
Boots Of Travel 88.6580
Satanic 87.4624
Skull Basher 84.7706
Butterfly 82.8998
Swift Blink 80.8686
Wraith Band 78.6167
Battle Fury 77.4799
Eye Of Skadi 73.3338
Diffusal Blade 71.2780
Aghanim'S Shard 67.0504
Falcon Blade 65.3351
Disperser 65.2628
Orb Of Corrosion 65.0488
Abyssal Blade 64.3913
Mask Of Madness 64.3613
Phase Boots 61.6606
Monkey King Bar 61.1498
Moon Shard 54.3446
Desolator 53.9783
Manta Style 51.3794
Sange And Yasha 49.6183
Daedalus 46.6358
Soul Ring 42.1271
Harpoon 40.2415
Linken'S Sphere 36.7594
Black King Bar 35.8836
Mage Slayer 34.6480
Revenant'S Brooch 33.3303
Hand Of Midas 31.5011
Blade Mail 31.2911
Armlet Of Mordiggian 31.1512
Kaya And Sange 30.8283
Arcane Blink 30.5786
Witch Blade 30.0293
Dragon Lance 28.5896
Assault Cuirass 24.6178
Mjollnir 23.7677
Shiva'S Guard 23.0940
Bracer 22.1667
Bloodstone 21.1565
Crystalys 18.6289
Heart Of Tarrasque 17.3592
Radiance 16.9224
Silver Edge 16.5738
Eternal Shroud 15.7782
Hurricane Pike 11.0212
Echo Sabre 10.4080
Yasha And Kaya 9.7983
Magic Wand 9.1422
Octarine Core 7.9494
Null Talisman 5.5667
Overwhelming Blink 4.6086
Blink Dagger 3.5246
Bloodthorn -3.9233
Scythe Of Vyse -7.1821
Aghanim'S Scepter -9.4451
Ethereal Blade -9.5731
Phylactery -9.6915
Aghanim'S Blessing -9.7853
Vanguard -13.6506
Heaven'S Halberd -15.8597
Crimson Guard -21.9730
Maelstrom -23.5366
Refresher Orb -26.7808
Aeon Disk -34.8572
Wind Waker -35.8879
Orchid Malevolence -36.7155
Vladmir'S Offering -37.5541
Meteor Hammer -39.6805
Lotus Orb -40.3382
Veil Of Discord -40.9883
Eul'S Scepter Of Divinity -44.0870
Shadow Blade -46.8072
Tranquil Boots -47.2912
Aether Lens -51.5415
Arcane Boots -52.6470
Pipe Of Insight -54.2566
Solar Crest -57.9180
Gleipnir -61.7942
Spirit Vessel -61.9136
Urn Of Shadows -67.7086
Pavise -70.2196
Helm Of The Dominator -71.4068
Glimmer Cape -73.5668
Dagon -74.7076
Boots Of Bearing -78.0852
Force Staff -81.3989
Dagon (5) -82.9742
Holy Locket -85.4405
Drum Of Endurance -86.4206
Medallion Of Courage -86.9795
Rod Of Atos -93.7759
Dagon (2) -105.2454
Dagon (3) -120.1642
Mekansm -120.7487
Guardian Greaves -121.8576
Helm Of The Overlord -134.4149
Dagon (4) -135.4038