Actual Cost of Goods sold in CO-PA Report

Dears

We are in Make-to-Order scenario; but Sales Order is not a cost object in our case.

I am trying to create CO-PA report for analyzing the SO Profitability.

I will include the EK01 for COGS condition type.

I want to show the actual cost split of the COGS.

Which cost estimate I should access : SO Cost estimate or Production Order Cost Estimate ?

I think SO Cost Estimate is only a Plan cost, right ?

If I include the Production Order actual cost, how that will tally with the COGS posted in the PGI document ?

Please guide.