Write an estimated calculation for the Cost of Goods Sold (COGS) for a business in the [Business Type/Industry], considering the following: 1) [Product/Service Description] and its production or sourcing process, 2) [Time Period] for which the costs are being analyzed. Include specifics like raw material costs, labor expenses, overheads, and any relevant details unique to the business type.
Business Type/Industry: [Insert here]
Product/Service Description: [Insert here]
Time Period: [Insert here]