In Katana on a product's record you can select if you 'make this product' or if you 'buy this product'. If you buy the product, you can only then set the product price field, which is the field that we use to get cost price from. However, if you 'Make this product' you are not able to set the product price and this would not import on your products. It would be a useful enhancement if we could use the ingredients costs + operations cost if the customer was making the product instead of buying it.