You have three options:
1. Look at the entries for each sales order one by one
2. Create a custom report in jet reports or in Business Central that displays this information
3. Don't use item charges and expense the additional charges directly to the GL; or use item charges but instead of looking at COGS, look at the purchasing GL Accounts
To start, if you look at the Item Ledger Entries for the sales entry, you can click on Applied Entries. This will open the Item Ledger Entry for when you purchased the item for that specific sales order. On this entry, you can click Value Entries to view all the 3 amounts (10, 1, 2).
This is how you can make the connection manually for each sales order. You can then build a report in jet report, or in Business Central, to display this for you for multiple orders. The report would make this connection automatically for you. Out of the box, there is no report that displays this. Jet Reports is very useful in these situations for these sort of reports.
Lastly, when you buy items instead of using item charges you can expense the additional costs directly to some separate account on the income statement. This way you don't capitalize these costs when the item is purchased and then book them to COGS when the item is sold, but they are expensed on the income statement when incurred. This will help with the breakdown, but its not the best solution.
Also, when you buy an item the system debits a purchases account in the GL. You can setup your items and item charges to debit separate accounts. This way you have the value of item purchases and item additional costs. These values are not really tied to COGS, as its the value of the purchased items rather than sold, but with some analysis you can make this connection perhaps.
