USA Where to record employee-related spend for employees in COGS department

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Company earns revenue by selling a physical product to customers
Employees on the "Logistics" team are tagged to the COGS department for functional reporting
Our COGS costs include shipping costs, materials and direct labor

My question is how to report employee related costs (ex. travel, meals, office supplies, office events for the logistics team specifically, etc). Should these be included in COGS? If not, how should these expenses be tagged for functional reporting?
 

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