You could do something like
do.call(rbind, apply(df, 1, function(x)
data.frame(DATE = seq.Date(from = as.Date(x[1]), to = as.Date(x[2]), by = "day"),
PER_COST = x[3], row.names = NULL))
)
# 1.1 2013-02-26 3451380
# 1.2 2013-02-27 3451380
# 1.3 2013-02-28 3451380
# 1.4 2013-03-01 3451380
# 1.5 2013-03-02 3451380
# 1.6 2013-03-03 3451380
# 1.7 2013-03-04 3451380