How to derive COGS based on Account Receivables Invoice Final Revenue Account?

Summary:

Accounts receivables invoice is posted to different Revenue Accounts (For example: Resale Revenue, Manufacturing revenue, etc,) on final accounting.   We have a requirement to generate COGS in costing based on this 'Accounts receivables invoice final account.

We are using "Receivables Transaction Line Revenue Account" in our mapping sets as a reference to generate COGS but this is not working for the below reason:

"Receivables Transaction Line Revenue Account source" is always reading the Revenue account from the AR Invoice distributions instead of the AR invoice final account value.  The AR invoice distributions are generated based on Invoice defaulting rules where whereas the Actual Revenue account is generated based on AR SLA Rules only after final accounting.