@Brita2 

Sales orders are non-posting transactions so there's no COGS associated with it because, from an accounting standpoint, you haven't sold anything yet, you've just taken an order.  It's not until you create the invoice that COGS is established.  The reason for that is because you may bring in more of those items between the time your sales order is created and the time the invoice is created so your average cost for that item may change.  If you want to know what your current average cost for an item is when you create a sales order, run an Inventory Valuation Detail report.