My understanding of "cost of goods sold", which is quite likely to be wrong, is yes for the first and no for the second. Or at least, it'd include the pro-rated salaries of the staff for the time spent producing the goods.

I think it's essentially if you had all the designs for a product and asked someone else to manufacture it for you, everything they would spend and charge you for producing the product and delivering it to your ship (or whatever), at which point you take over all the rest of the costs including the shipping.