I offer free shipping but where that cost shows in the COG reporting?

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Hi there, 


I feel a lot of people had this problem too but I couldn't find a open thread. 
So, I offer Domestic Free shipping (it's a must nowadays) so except international order, I absorb that cost and I only see "Shipping" within Sales as the consumer pay for that shipment. Now I have 2 questions:
1- For domestic orders (free shipping) - how and where should I reflect that shipping cost I'm absorbing because I would like it to be shown as COG. 
Should I add that shipping cost within each Product > Pricing > Cost per item? or is there a way I can see how much I've spent on shipping labels each month and add that cost to my total COG for the month?
2- For international orders? Where can I see the difference between how much the customer paid and how much I paid? I'm saying that because for some countries I set up -15% and for others +15% depending on what market is more attractive for my business. 

Any help or suggestion us much appreciated. I feel I have been doing wrong in my reporting :-) 


Thanks in advance, 

Digital wellness with a human soul