Ingredients COGS per Qty is what one Base Weight of the ingredient costs you (for example $0.25 per 1 oz). For plain ingredients this is the Prod. Price shown in the card on the left and in the list's Production Price column. When a recipe uses Q units of the ingredient, its cost contribution is Q x COGS / Base Weight (after trim adjustment). If you use the Suppliers module and fill Supplier IDs rows, Sprwt fills this field for you as COGS / Total QTY of the default supplier's row (or the first row if the default supplier has no row).