These are labor costs that you allocated to COGS (in the menu, you selected assumptions/costs/personnel, then selected the employees tab, then pressed Advanced, then changed the Percent Expensed value to a value less than 100%). Unlike raw material costs that you allocated to COGS (in the menu, you selected assumptions/costs/raw materials and then assigned them to individual products by selecting assumptions/costs/cost of goods sold), we have no way to determine which product these labor dollars are being spent on. Therefore we pro rate them fairly among all products in your portfolio.

Related Questions:

How can I see an income statement for the sale of just one product? How can I see a "per unit sold" report? How can I see a cost-volume-profit analysis? How can I determine the contribution margin for a product?

How do I handle factory/manufacturing employees?