# COGS by cost type report

The **COGS by cost type** report breaks your cost of goods down by category and expresses each category as a cost per packaged unit, so you can see what is actually driving the number.

Find it under **Reporting** → **Pre-built Production & inventory reports** → **Batches & production**.

## Running the report

Choose a reporting period, how to group the results, and optionally which sites and brew types to include.

**Group by** options:

- **Batch** - one row per batch and cost category.
- **Cost category and month** - totals per category per month.
- **Cost category and drink** - totals per category per beer.

Batches are included when their **start date** falls in the selected reporting period. All costs on those batches are included, regardless of when the cost was added - so a utility cost added after packaging still lands on the batch it belongs to.

## Cost categories

| Category                               | What it covers                                                                                                |
| -------------------------------------- | ------------------------------------------------------------------------------------------------------------- |
| Raw materials                          | Stock allocated to the batch as ingredients                                                                   |
| Packaging materials - *container type* | Packaging stock used, listed separately per container type                                                    |
| Ingredient batch costs                 | Costs coming in from ingredient/yeast batches                                                                 |
| *Your own cost names*                  | Each [batch utility/other cost](https://breww.com/docs/batch-utility-other-costs/) appears under its own name |
| WIP carried forward                    | Work in progress carried in from a parent batch                                                               |

## Reading the results

Each row shows the cost category, the total cost, and the cost per packaged unit. Switch to **View as chart** for a stacked breakdown of cost by category across batches, months or beers.

Batch rows offer **View batch** to open the batch and **View costs** to see the individual cost records behind a category in a quickview.